BAJAJ ALLIANZ STAFFING SOLUTIONS LTD,5TH FLOOR, BAJAJ ALLIANZ HOUSE, AIRPORT ROAD vs. CIRCLE 1(1), PUNE, PMT BUILDING, SWARGATE,

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ITA 1507/PUN/2026Status: DisposedITAT Pune07 August 2026AY 2021-223 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue to the Assessing Officer for verification. If the assessee proves the gratuity was paid before the due date, the claim should be allowed. The CIT(A)'s order was set aside.

What were the facts?

The assessee's appeal concerned a disallowance of gratuity payment of Rs. 2,22,115/-. The disallowance was made because the gratuity was not paid before the due date for filing the return of income under Section 139(1). The assessee admitted a mistake in the audit report regarding the correct figures.

What were the issues?

Whether the disallowance of gratuity payment under Section 43B was justified when it was paid after the due date of filing the return of income.

Which sections of the Income-tax Act were involved?

Section 43B,Section 139(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “SMC”, PUNE

Before: DR.MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Kishor Phadke and Ms. Neha Marshiya
For Respondent: Shri Sandeep Jumale
Hearing: 05.08.2026Pronounced: 07.08.2026

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

The captioned appeal at the instance of assessee pertaining to A.Y. 2021-22 is directed against the order dated 28.01.2026 of Addl./JCIT(A), Udaipur passed u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) arising out of Rectification order passed u/s.154 of the Act.

2.

The sole grievance of the assessee is that ld.CIT(A) erred in not deleting the disallowance of Gratuity amount of Rs.2,22,115/- u/s.43B of the Act.

3.

We have heard the rival submissions and perused the record placed before us. The only issue relates to disallowance of Gratuity amount of Rs.2,22,115/- for not having been paid

2 Bajaj Staffing Solutions Limited

before the due date of filing of the return provided u/s.139(1) of the Act. Ld. Counsel for the assesee fairly accepted that there was mistake in the Audit report and correct figure was not mentioned under the relevant columns which has resulted in the impugned disallowance. There is no objection raised by both the sides if the issue is restored to the file of ld. Juri ictional Assessing Officer for necessary verification.

4.

We therefore restore this issue to the file of ld. JAO to carry out necessary verification and if the assessee proves that the Gratuity has been paid before the due date of filing of the return u/s.139(1) of the Act, then the alleged claim should be allowed and necessary relief can be granted as per the provisions of section 43B of the Act. Needless to mention that ld.JAO in the set aside proceedings shall provide reasonable opportunity of hearing to the assessee. Impugned order of ld.CIT(A) is set aside and the grounds of appeal raised by the assessee are allowed for statistical purposes

5.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced on this 07th day of August, 2026. (VINAY BHAMORE) ACCOUNTANT MEMBER पुणे / Pune; दिन ांक / Dated : 07th August, 2026. Satish

Satish Kumar Madishetty 3 Bajaj Staffing Solutions Limited

आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to : अपील र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent.

2.3.

The Pr. CIT concerned. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, “SMC” बेंच, 4. पुणे / DR, ITAT, “SMC” Bench, Pune. ग र्ड फ़ इल / Guard File. 5. आिेश नुस र / BY ORDER,

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