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2024 (5) TMI 86 - ITAT MUMBAIFTC u/s. 90 - credit for Foreign Taxes paid denied as Appellant has claimed the credit only in the revised return of income and not in the original return of income and also not filed Form No. 67 within the due date of filing of return of income prescribed u/s. 139(1) - HELD THAT:- Co-ordinate Bench of the Tribunal in the case of Vidya Tukaram Desai [2023 (12) TMI 1307 - ITAT MUMBAI] following the finding of coordinate bench in the case of Sonkashi Sinha (2022 (10) TMI 107 - ITAT MUMBAI] has allowed the claim of foreign tax credit where Form No. 67 is filed before the completion of the assessment for the relevant assessment year. Assessee is eligible for claim of the foreign tax credit as Form NO. 67 has been filed by the assessee along with revised return of income on 28.03.2019 which is much before the processing of the return of income by CPC on 11.06.2020. We direct the AO to consider the claim of the assessee subject to the verification of the facts as mentioned above. The matter is accordingly restored to the file of AO for considering the claim of the assessee of the foreign tax credit as directed above. Appeal of the assessee is allowed for statistical purposes
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