The Centralised Processing Centre disallowed the assessee’s claim under section 43B on account of interest relating to pension bonds because the amount had been incorrectly reported in the return. The assessee contended that the entry represented only a notional fair value adjustment under Ind AS-109, whereas alternatively it was also claimed that the interest had actually been paid before the due date of filing the return. The Tribunal found the factual position to be unclear and held that the issue required verification. The matter was restored to the Assessing Officer for fresh examination in the light of the evidence produced by the assessee. The Centralised Processing Centre disallowed the employer’s contribution to the pension and gratuity trust by erroneously adding together the amounts reported in different clauses of Form No. 3CD. The assessee demonstrated that the contribution had been paid before the due date prescribed under section 139(1). The Tribunal held that the claim required factual verification and restored the issue to the Assessing Officer with a direction to verify the evidence and delete the disallowance if the payment was found to have been made within the prescribed time  (AY. 2021-22).