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2023 (5) TMI 1287 - AT - Income TaxForeign tax credit - claim denied as assessee filed Form 67 delayed - part of the salary income was received by the assessee from outside India i.e. United Kingdom (UK) and remaining portion was earned by the assessee in India, therefore, assessee considered income earned in UK as part of his total income offered for taxation in India - HELD THAT:- As decided in Brinda Ramakrishna [2022 (2) TMI 752 - ITAT BANGALORE] not allowing FTC for the sole reason of delayed filing of Form 67 was held to be a mistake apparent on the record. Therefore, it was held by the Coordinate Benches of the Tribunal in the cases supra, that rectification application of the assessee for not allowing claim of FTC was maintainable and the Coordinate Bench of the Tribunal, in the cases of Brinda Ramakrishna [2022 (2) TMI 752 - ITAT BANGALORE], Bhaskar Dutta [2023 (1) TMI 534 - ITAT DELHI], Sumedha Arora [2023 (3) TMI 719 - ITAT DELHI] has held that Form 67 filed by the respective assessees, even after the end of the relevant assessment year makes the assessee entitled to claim FTC. Therefore, considering the facts of the present case, the FTC deserves to be allowed to the assessee even if Form 67 was filed by the assessee after the due date of filing the return under section 139(1) of the IT Act, 1961, and in our view not allowing foreign tax credit by AO (CPC) was nothing, but a mistake apparent on record. Therefore, we direct the revenue to allow the claim of the assessee.
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