Nigel Clough felt the officials handed Cambridge United a route back into Friday's game after his Burton side had taken a two goal second half lead.
Daryl Clare gave the Brewers a 66th minute lead from the penalty spot after Gilroy tripped over Courtney Pitt's outstretched leg, and his skipper Darren Stride was allowed to head an easy second three minutes later at a free kick.
"I thought we deserved the two goal lead," Clough told the media. "I thought they edged the first half as we really didn't get going but in the second half we did, as has been the pattern of late. We got the couple of goals but refereeing and linesman decisions led to them getting back into it."
The U's equalised when substitute Lee McEvilly smashed home a 78th minute penalty following Hurst's handball, which was missed by the referee but spotted by his assistant, and McEvilly made it two six minutes later when Pitt was upended and the big striker powered a perfect free kick into the top corner.
"Seconds before the penalty we were inches from going three nil up," grumbled Clough. "But following a scramble in their six yard box they broke and forced the corner. I heard Alex Ferguson complaining about last week about a penalty that was given for handball at Chelsea when the player was about 15 yards away - well, I think Paul Hurst was about a yard away from that one so I don't know what he'd have to say if he was watching that."
While United boss Jimmy Quinn felt his men should have had a penalty in the first half when Magno Vieira was brought down inside the area, Clough was unhappy that his side had two 'goals' disallowed in the second half.
"The first one was probably a push," he conceded, "but there wasn't anything wrong at all with Shaun Harrad's challenge, he's jumped early, he's not interfered with the goalkeeper and Daryl Clare has popped it in the net. It's disappointing that big decisions can make such a difference to matches as they have here.
"We certainly played our part and done everybody proud, and on another night we may have gone with a two or three goal lead to Cambridge."
Looking ahead to the second leg at the Trade Recruitment Stadium, Clough concluded, "The approach to Tuesday will be as we would if we were two goals up - we will go and try to score. We will take the positives out of tonight and get at them again.
"We are still underdogs - we are underdogs in the league, never mind the play-offs. As we are part-time we will have just the one training session on Sunday morning for an hour or so and we'll leave here on Tuesday afternoon. Big clubs like Cambridge will travel overnight like they did last night, but we don't necessarily have those things available."
The second leg at the Trade Recruitment Stadium on Tuesday (kick-off 7.30pm) is all-ticket and advance purchase is necessary. The Ticket Office will be open for ticket sales between 10am and 3pm on Bank Holiday Monday and from 9am on Tuesday until 5pm.
The only tickets now remaining are for the Habbin South terrace and restricted view seats in the Main Stand. The latter are discounted by £1 across the board.
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