Genuine Tax Claims Cannot Be Denied Due to Bona Fide Form 3CD Error, ITAT Sets Aside Section 43B Disallowance:
ITAT directs AO to verify the Rs 10.58 lakh payment and delete Section 43B disallowance if the amount was paid before the ITR filing due date.
Form 3CD Reporting Error Cannot Defeat Genuine Claim: ITAT
Saloni Kumari
Aug 26, 2026
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Genuine Tax Claims Cannot Be Denied Due to Bona Fide Form 3CD Error, ITAT Sets Aside Section 43B Disallowance
ITAT directs AO to verify the Rs 10.58 lakh payment and delete Section 43B disallowance if the amount was paid before the ITR filing due date.
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Saloni Kumari
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Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
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