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2023 (10) TMI 621 - AT - Income TaxForeign Tax Credit (FTC) denied - assessee did not file statement in Form No. 67 before the due date for filing the return u/s 139(1) but along with the revised return u/s 139(5) - HELD THAT:- The assessee due to factors beyond her control was unable to file Form 67 along with the original return u/s 139(1) - on obtaining the information/documents assessee could file Form 67 along with the revised return u/s 139(5) - The reason for the delay was stated to be that due to the death of her employer it resulted in procedural delay in receipt of documents from Ghana with respect to foreign income. Identical issue arose in the case of Nirmala Murli Relwani [2022 (12) TMI 395 - ITAT MUMBAI] who is the mother of the assessee and on identical facts held that the assessee is entitled for foreign tax credit. Assessee is entitled for foreign tax credit. Since the claim of the assessee was denied on the technical aspect i.e. for not filing Form 67 along with the original return and without going into the merits of the claim, we deem it proper to direct the AO to decide the claim for foreign tax credit on merits after accepting Form 67 and other related documents filed by the assessee - Appeal of the assessee is allowed for statistical purpose.
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