TMI Blog2022 (4) TMI 1537X X X X Extracts X X X X X X X X Extracts X X X X ..... in case of delay in filing Form No.67. DTAA overrides the provisions of the Act and the Rules, as held by various High Courts, which has also been approved in case of Engineering Analysis Centre of Excellence (P.) Ltd. [ 2021 (3) TMI 138 - SUPREME COURT] - Thus hold that FTC cannot be denied to the assessee. Thus remit the issue back to the AO on similar direction. AO to consider the claim of the assessee in accordance with law based on the verification - Appeal of the assessee is allowed for statistical purposes. - ITA No. 6/Bang/2022 - - - Dated:- 29-4-2022 - SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER For the Assessee : Shri. Balasubramanyam K V, AR For the Revenue : Shri. Ganesh R. Ghale, Standing Counsel ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Treaty obligations. The Article 253 of the Constitution permits the Parliament to make any law/s for the whole or any part of India for implementing any treaty, agreement and convention with any other country or countries. 6. That having regard to the facts and circumstances of the case, the order is thus prima facie devoid of merits and contrary to law and needs to be quashed and prayed for accordingly. 7. That the aforesaid grounds of appeal are without prejudice to each other. That the relief prayed to condone the delay in filing Form 67, allow Foreign Tax Credit of Rs. 3,29,045 and order of the Assessing Officer be quashed. set aside, annulled or modified 3. The facts of the issue are that the CPC while processing the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x paid on income earned outside India and that should be filed on or before filing the return of income under section 139(1) of the Act. However, in this case, the assessee submitted Form No.67 on 15.04.2019 which is beyond the due date which is prescribed under section 139(1) of the Act i.e., 31.07.2017 for filing the return of income for the Assessment Year 2017-18. Therefore, the claim of the assessee regarding tax paid on income earned outside India was not allowed in this Assessment Year and addition made by the AO in this regard was sustained. Against this, the assessee is in appeal before us. 4. I have heard both the parties and perused the material on record. In my opinion, this issue was considered by the Bengaluru Bench of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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