9911796707
TMI Blog2024 (4) TMI 1118X X X X Extracts X X X X X X X X Extracts X X X X ..... income from USA as well as India - HELD THAT:- Admittedly, in the present case, Form No.67 was not filed within the due date for filing of the return of income under the provisions of section 139(1), but Form No.67 was filed on 26.03.2021. The CPC, Bangalore had processed the return of income on 06.08.2021 which means that Form No.67 was very much available with the CPC, Bangalore. CPC, Bangalore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment year 2020-21. 2. Briefly, the facts of the case are that the appellant is an individual (Resident) deriving income under the head salary from M/s. John Deere India Private Limited. During the year under consideration, the appellant had salary income from USA as well as India. Return of Income for the assessment year 2020-21 was filed on 26.03.2021 disclosing total income of Rs. 60,00,50 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere a directory under the provisions of the Income Tax Rules, 1962. He further submitted that as on date of processing the return of income, a Form No.67 was uploaded, which the CPC, Bangalore had failed to take into consideration. Thus, he submitted that Intimation may be amended. He further submitted that a direction be issued to the CPC, Bangalore to give credit for foreign tax paid. 6. On the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lore had processed the return of income on 06.08.2021 which means that Form No.67 was very much available with the CPC, Bangalore. Therefore, the CPC, Bangalore cannot deny the claim for credit for foreign tax paid merely because Form No.67 was not filed within the due date specified for filing the return of income under the provisions of section 139(1) of the Act, as it is merely a directory. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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