Expenses disallowed as Prior Period Expenses

Can the following expenses be disallowed as prior period expenses ?

• Annual General Meeting of a company for 31.3.2019 held during FY 2019-2020. Expenses relating to the AGM like Printing of Annual report, Postage for sending Annual report, Professional fee paid to Registrar & Share transfer agent etc were paid during FY 2019-2020. Since the expenses were spent during FY 2019-2020, can those expenses be disallowed as Prior period as they relate to FY 2018-2019 ?

• Audit Fee of FY 2018-2019 paid during FY 2019-2020 ; Audit services rendered during 2019-2020 though audit period relates to 2018-2019. (assuming no provision made & TDS not applicable)