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2023 (1) TMI 1282 - AT - Income TaxDisallowing relief u/s 90 - non-filing of Form No. 67 on time - assessee filed Form No. 67 within the end of the relevant AY whereas the assessee has not filed the same within the due time specified - HELD THAT:- As noted that during the impugned AY the assessee is a resident and he is a software professional and earned salary and professional income from India and Germany and covered under DTAA on these overseas income. The assessee filed return of income but did not file Form No. 67 within due date as per the Rules. The assessee filed Form No. 67 on 02.04.2021 which is much before the CIT (A)’s order. As decided in Vinodkumar Lakshmipathi [2022 (10) TMI 87 - ITAT BANGALORE] 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. We direct the AO to give credit for foreign tax as per Form No. 67 filed on 02.04.2021 after due verification as per law. Thus we direct the AO to give credit for foreign tax as per Form No. 67 filed on 02.04.2021 after due verification as per law. Appeal of the assessee is allowed for statistical purposes.
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