TMI Blog2023 (5) TMI 1286X X X X Extracts X X X X X X X X Extracts X X X X ..... relief u/s 90 of the Act merely for delay in filing of Form 67. Thus, effective ground of the assessee is allowed. - SHRI RAJPAL YADAV, HON BLE VICE PRESIDENT DR. MANISH BORAD, HON BLE ACCOUNTANT MEMBER For the Appellant : Shri Nirmal Kaushik, FCA For the Respondent : Smt. Ranu Biswas, Addl. CIT, Sr. D/R ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This is the appeal preferred by the assessee against the order of the National Faceless Appeal Centre (hereinafter referred to as the ld. CIT(A) ], passed u/s 250 of the Income-tax Act, 1961 (hereinafter the Act ), dated 22/12/2022 for the Assessment Year 2020-21. 2. The only grievance of the assessee is that the ld. CIT(A) has erred in not allowing the reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .e., after the due date of filing return u/s 139(1) of the Act. For this very reason that Form No. 67, was not filed before the due date of filing of return, the said claim was denied. 6. Before us, ld. Counsel for assessee referred to the decision of the Coordinate Bench in the case of Sonakshi Sinha (supra), wherein it has been held that filing of Form No. 67 is directory in nature and not mandatory. Relevant extract of the Tribunal s decisions is reproduced hereunder:- 011. The learned authorised representative submitted that honourable Supreme Court was seized of the matter where in the same subsection twin conditions were mentioned the honourable High Court and lower appellate authorities considered one of the condition as mand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r furnishing such return of income. We find that coordinate bench in 42 Hertz Software India (P.) Ltd v. ACIT [2022] 139 taxmann.com 448 (Bangalore - Trib.) wherein following its earlier order in the case of Ms. Brinda Rama Krishna v. ITO [2022] 135 taxmann.com 358 (Bang - Trib) it was held that one of the requirements of Rule 128 for claiming FTC is that Form 67 is to be submitted by assessee before filing of the returns and that this requirement cannot be treated as mandatory rather it is directory in nature. This is because Rule 128(9) does not provide for disallowance of FTC in case of delay in filing Form No. 67. Same view is also taken by a coordinate division bench in Vinodkumar Lakshmipathi V CIT(A) NFAC ITA No.680/Bang/2022 06.09.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letion 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. Accordingly ground number 2 of the appeal of the assessee is allowed. 013. Other grounds of appeal are also revolving around the issue of claim of foreign tax credit and therefore those are allowed. 014. Accordingly appeal of the assessee is allowed. 7. Above finding of the Tribunal is squarely applicable on the facts of the case in hand and the same remains uncontroverted by the ld. D/R by way of placing reliance on any other binding precedents in its favour. We, therefore, respectfully following the same, are inclined to hold that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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