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2022 (9) TMI 1430 - AT - Income TaxForeign Tax Credit (FTC) - FTC denied in case of delay in filing Form No.6 - denial of FTC available to the Assessee merely because there was a delay in filling Form 67 i.e. it was filed after the due date for filing original return of income prescribed u/s 139(1) - HELD THAT:- The said issue under consideration is no longer res integra. We note that on identical issue, the Co-ordinate Bench of ITAT, Bangalore in the case of Brinda Rama Krishna [2022 (2) TMI 752 - ITAT BANGALORE] held that (i) Rule 128(9) of the Rules does not provide for disallowance of FTC in case of delay in filing Form No.67; (ii) filing of Form No.67 is not mandatory but a directory requirement and (iii) DTAA overrides the provisions of the Act and the Rules cannot be contrary to the Act. Therefore, non-furnishing of Form No.67 before the due date u/s 139(1) is not fatal to the claim for FTC. The aforesaid decision has also been followed in the case of Sanjay Patil [2022 (5) TMI 953 - ITAT SURAT] - Following the view expressed in the aforesaid decision, we hold that the Assessee is entitled to FTC and the AO is directed to allow the claim.
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