2023 (8) TMI 382

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..... ER This appeal is filed by the Assessee against order dated 19.05.2023 passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the Assessment Year 2020-21. 2. The Assessee has raised the following grounds of appeal :- "1. The learned AO has not given relief under Section 90 of Rs. 55,403/- and CIT(A) has confirmed the action of the AO 2. The learned AO has considered the late .....

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..... the required Form No.67 but the said Form was filed belatedly. The return was processed by CPC and the assessee received intimation under Section 143(1) of the Act dated 28.02.2021 from CPC wherein the CPC did not give the relief under Section 90 of Rs. 55,403/- as claimed by the assessee and raised demand of Rs. 73,710/-. The assessee filed rectification application under Section 154 of the Act t .....

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..... lated to acknowledgement and statement of computation of total income for A.Y. 2020-21 to the Revenue Authorities. The assessee had declared Foreign Income of Rs. 5,10,804/- and claimed relief of Rs. 55,403/- for TDS deducted in Tanzania as per DTAA between the Governments of India and Tanzania. The assessee has filled the required Form No.67 alongwith certificate of tax withheld issued by the Tan .....

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..... in respect of DTAA within India and Tanzania. The Ld. AR relied upon the decision of the Tribunal in the case of Sonakshi Sinha vs CIT (ITA No.1704/Mum/2022, order dated 20th September, 2022). 6. The Ld. DR submitted that the assessee has not declared the salary in his return and, therefore, the assessee at this juncture cannot say that the belated filing of Form No.67 can be overlooked as it is .....

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..... nd the assessee has paid tax on the said element on foreign country and, therefore, the assessee cannot be taxed twice on the same amount. This will amount to double taxation. Hence, the CIT(A) as well as the Assessing Officer was not right in denying the claim of the assessee. Appeal of the assessee is thus allowed. 8. In the result, appeal of the assessee is allowed. Order pronounced in the op .....

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