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2023 (2) TMI 1154 - AT - Income TaxRelief u/s 90 - foreign tax credit - claim denied for delay in filing Form No. 67 - assessee earned income from Tanzania and as deducted as withholding tax and the credit for the same was claimed as relief under section 90 of the Act against the tax liability arising in India - HELD THAT:- As last date for filing the return u/s 139(4) of the Act for A.Y. 2017-18 was 31.03.2019 and the assessee filed Form 67 on 28.09.2018 alongwith revised return - where the assessee filed the original return on 06.07.2017 when there was no mechanism for filing Form No. 67, as it came into effect on 19.09.2017 and thereafter before the expiry of the due date prescribed u/s 139(4) of the Act, the assessee furnished Form 67 and also filed the revised return. Claim of the assessee towards withholding taxes paid in Tanzania is to be given against the tax liability on the income declared in India. Even otherwise filing of Form 67 has been held to be directory in nature by the Coordinate Bench, Mumbai in the case of Sonakshi Sinha [2022 (10) TMI 107 - ITAT MUMBAI] wherein as held assessee is eligible for foreign tax credit, as she has filed form number 67 before completion of the assessment, though not in accordance with rule 128 (9) of The Income Tax Rules, which provided that such form shall be filed on or before the due date of filing of the return of income. Thus allow the claim of the assessee made in From No. 67 and give benefit of relief of withholding tax credit in Tanzania against the tax liability arising in India. Decided in favour of assessee.
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