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TMI Blog2023 (10) TMI 1433X X X X Extracts X X X X X X X X Extracts X X X X ..... e (8) of Rule 128 was also furnished along with Form No. 67 before 31-03-2023. Under these circumstances, of considered opinion that it would be in the fitness of the things if the impugned order is set-aside and the matter is restored to the file of the AO for examining whether the claim of the assessee of having furnished the Certificate or Statement as per Rule 128(8)(ii) along with Form No. 67 is correct or not? If the same is found to be correct, then the benefit of tax paid by the assessee in Kazakhstan should be allowed because all other requisite conditions have been found above to have been fully satisfied. Needless to say, the assessee will be allowed a reasonable opportunity of hearing.Appeal is allowed for statistical purposes. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd scanned through the relevant material on record. Admittedly, the assessee had a status of resident during the year under consideration. Salary of Rs. 79,53,339/- was received from his employer in Kazakhstan on which deduction of tax at source was made at Rs. 7,95,334/-. The benefit of TDS has been denied on the premise that the assessee furnished his return beyond the period prescribed u/s. 139(1) of the Act. Again, there is no dispute that the assessee filed his return on 30-12-2022, after uploading Form No. 67 on 29-12-2022 and that such return is belated u/s. 139(4) of the Act. 5. Section 295 of the Act empowers the Board to make Rules. Clause (ha) of section 295(2) empowers the Board to make rules regarding the procedure for granting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act. It is this provision which has been invoked by the ld. CIT(A) for refusing the FTC on the premise that the assessee furnished the return belatedly u/s. 139(4) of the Act and not u/s. 139(1). However, it is material to note that sub-rule (9) of Rule 128 has been substituted by the Income-tax (27th Amendment) Rules, 2022, the relevant part of which provides that: The Statement in Form No. 67 referred to in clause (i) of sub-rule (8) and the certificate or the statement referred to in clause (ii) of sub-rule (8) shall be furnished on or before the end of the assessment year relevant to the previous year in which the income referred to in sub-rule (1) has been offered to tax or assessed to tax in India and the return for such assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atement refers to certain download attachments‟. His contention was that the Certificate or Statement under Rule 128(8)(ii) actually accompanied Form No. 67. However, it could not be authentically proved that the relevant Certificate or Statement as per clause (ii) of sub-rule (8) of Rule 128 was also furnished along with Form No. 67 before 31-03-2023. Under these circumstances, I am of the considered opinion that it would be in the fitness of the things if the impugned order is set-aside and the matter is restored to the file of the AO for examining whether the claim of the assessee of having furnished the Certificate or Statement as per Rule 128(8)(ii) along with Form No. 67 is correct or not? If the same is found to be correct, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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