Held, that the assessee had filed its return after the expiry of the extended due date wherein a claim against goods and services tax liability was made. This by provisions of section 43B of the Act was subject matter of actual payment any time before expiry of the extended due date failing which the Assessing Officer disallowed the claim for deduction under section 43B of the Act on the basis of the tax audit report under section 143(1)(a) of the Act. However, the first appellate authority perfunctorily confirmed the disallowance on the basis of delayed filing of the goods and services tax return without vouching the exact amount of goods and services tax discharged by the extended due date, i. e., October 30, 2019 and confirming the disallowance under section 43B of the Act for the balance amount of goods and services tax paid beyond such extended due date. The matter was to be remanded to the appellate authority with a direction to deal with this limited issue in accordance with law.(AY. 2019-20)
Sharp Aluminium v. Asst. CIT (2024)109 ITR 19 (SN)(Pune) (Trib)
S. 143(1) : Assessment-Intimation-Deduction only on actual payment 1Goods and Services Tax 1Return filed after extended time-Prima facie adjustment based on Tax audit report 1 Payment to extent made after due date for filing return can only be disallowed-Matter remanded to the file of CIT(A). [S.43B, 139(1), 139(4)]
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