9911796707
TMI Blog2024 (5) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... the DTAA read with Section 90 and same cannot be disallowed for non-compliance of procedural requirement that is prescribed in the Income Tax Rules. Since the Form 67 has been filed, the same could be verified by the AO and to give relief accordingly. As decided in case of Sambhaji and others vs. Gangabai and others [ 2008 (11) TMI 393 - SUPREME COURT] that procedural law should not ordinarily be construed as mandatory; the procedural is always subservient to and is in aid to justice. Therefore, filing of Form 67 as per provision of Section 90 r.w. Rule 128(9) of the Act is a procedural law and should not control the claim of FTC. Section 90(2) of Income Tax Act, where the Central Govt. of India entered into a DTAA, the provisions of the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 60 days. However, the physical documents in connection of the said appeal were submitted to the Assistant Registrar on 27.04.2023. Upon acceptance of the physical documents with a form of communicating defects, the assessee was communicate by the Registry that the said appeal is barred by limitation for 11 days. The delay so happened due to the dealing counsel met with a road accident and due to Ankle Fracture, was under constant medical treatment and, therefore, not been able to file the physical documents required to be submitted before the Registry. Such plea made by the assessee's Counsel has not been controverted by the Learned DR with all his fairness. Needless to mention, that such statement made by the AR also appears to be genuine, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is entitled to claim FTC as he has claimed it under section 90 of the Act r.w. Article 25 India US Treaty (DTAA) in his income tax return filed on 06.07.2018. Section 90 of the Act provides that Govt. of India can enter into Agreement with other countries for granting relief in respect of Income on which taxes are paid in country outside India and such income is also taxable in India. Neither Section 90 nor DTAA provides that FTC shall be disallowed for non-compliance with any procedural requirements. FTC is Assessee's vested right as per Article 25 of the DTAA read with Section 90 and same cannot be disallowed for non-compliance of procedural requirement that is prescribed in the Income Tax Rules. Since the Form 67 has been filed, the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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