GOKULESH FUEL STATION,KANERA vs. THE DY.CIT, ANAND CIRCLE, ANAND CIRCLE

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ITA 1192/AHD/2026Status: DisposedITAT Ahmedabad24 August 2026AY 2018-20193 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that taxpayers should not be punished for bonafide mistakes and directed the Assessing Officer to verify the payment. If payment was made before the due date, no disallowance under Section 43B should be made.

What were the facts?

The assessee, Gokulesh Fuel Station, inadvertently entered incorrect details in Clause 26(i)(B)(b) of Form 3CD, stating an amount was not paid before the due date, when it was actually paid. The CPC disallowed the amount under Section 43B based on this error.

What were the issues?

Whether a disallowance under Section 43B is justified due to an inadvertent error in the audit report regarding the payment due date, despite actual payment before the due date.

Which sections of the Income-tax Act were involved?

Section 43B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG & SHRI NARENDRA PRASAD SINHA

For Appellant: Shri S J Pathak, CA, Smt. Mamta Singh, Sr. D.R
For Respondent: Smt. Mamta Singh, Sr. D.R
Hearing: 13/08/2026

Per Sanjay Garg, Judicial Member:

The present appeal has been filed by the assessee against the order of the Ld. ADDL/Joint Commissioner of Income Tax (Appeals), Raipur (hereinafter referred to as “CIT(A)”), dated

ITA No.1192/Ahd/2026 [Gokulesh Fuel Station vs. DCIT] A.Y. 2018-19 - 2 –

19.02.2026 passed under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) and relates to Assessment Year (A.Y.) 2018-19.

2.

The sole plea raised by the assessee, in this appeal, is that the assessee had duly paid the provision of Rs.10,58,819/- before the due day of filing of the return. However, in the audit report, an inadvertent error in entering the details under Clause 26(i)(B)(a) of Form 3CD (Audit Form) had occurred and inadvertently Clause 26(i)(B)(b) (‘not paid on or before the due date’’) was entered. That the CPC, while processing the return, took notice of the said wrongly entered clause and disallowed the aforesaid amount u/s 43B of the Act. It has been pleaded that, despite moving several rectification applications to the effect that the amount in question was paid before the due date of filing of the return, the CPC has failed to withdraw the additions / adjustments.

3.

It has been held time and again that the Taxation Authorities should charge legitimate taxes from the citizens and further that, the tax payers should not be punished for their bonafide mistakes. Accordingly, the impugned order of the Ld. CIT(A) is set aside and the Assessing Officer (in short ‘the AO’) is directed to verify the contentions of the assessee and, if it is found that the amount in question has been paid before the due date of filing of return, no disallowance will be made u/s 43B of the Act. With the above

ITA No.1192/Ahd/2026 [Gokulesh Fuel Station vs. DCIT] A.Y. 2018-19 - 3 –

observations, the appeal of the assessee is treated as allowed for statistical purposes.

4.

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

This Order is pronounced on 24/08/2026

Sd/- Sd/- (NARENDRA PRASAD SINHA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 24/08/2026 S. K. SINHA True Copy आदेश क� �ितिल�प अ�े�षत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. ��यथ� / The Respondent. 2. 3. संबंिधत आयकर आयु� / Concerned CIT आयकर आयु�(अपील) / The CIT(A)- 4. 5. �वभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,

उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad

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