NIVODA LLP,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, MUMBAI

ITA 6620/MUM/2026Status: DisposedITAT Mumbai20 August 2026AY 2022-20235 pages
AI SummaryAllowed

What were the facts?

The assessee claimed deductions for gratuity and bonus payments. These payments were made before the due date for filing the return of income, but after the tax audit report was filed. The Assessing Officer and CIT(A) disallowed the deductions.

What did the Tribunal hold?

The Tribunal held that actual payment of the sum before the due date for furnishing the return of income, supported by primary evidence like bank statements and CA certificates, is sufficient for deduction under Section 43B. A revised tax audit report is not a mandatory requirement.

What were the issues?

Whether disallowance of contributions to an approved gratuity fund and bonus is justified when paid before the return filing due date but after the tax audit report, and if a revised tax audit report is mandatory for claiming such deductions.

Which sections of the Income-tax Act were involved?

Section 43B,Section 139(1),Section 36(1)(v),Section 154,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “J(SMC

Before: SHRI PAWAN SINGH & SHRI JAGADISH

For Appellant: Shri Nikhil Damle, CA, Shri Deepak Purohit, CA & Shri Himmat Rajput, CA
For Respondent: Ms. Jayshree Thakur- SR. DR
Hearing: 19.08.2026Pronounced: 20.08.2026

Per: SHRI JAGADISH, A.M.:

1.

This appeal by the assessee is directed against the order dated 28.03.2026 passed by the learned Additional/Joint Commissioner of Income-tax (Appeals)-3, Chennai [“learned CIT(A)”], under section 250 of the Income-tax Act, 1961 [“the Act”], arising from the rectification order dated 07.11.2023 passed under section 154 of the Act by the DDIT, CPC, Bengaluru, for the assessment year 2022–23. 2. The assessee has raised several grounds. The effective grievance is against confirmation of the disallowance made in respect of contribution to an approved gratuity fund and bo

The order continues below.

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