43B Disallowance

Rohit Kulkarni (Student CA CPT ) (33 Points)

14 October 2020  
I have disallowed an expense under section 43B while filing the ITR of AY 2018-19. I paid the amount after filing the ITR of AY 2018-19 i.e. in the month of January 2019. But I forgot to allow back the amount while filing the ITR of AY 2019-20, because as per the provisions of 43B, some expenses are allowed as deduction in the year in which they are actually paid. Can I allow them back, while filing the ITR of AY 2020-21?