9911796707
TMI Blog2024 (8) TMI 751X X X X Extracts X X X X X X X X Extracts X X X X ..... o filed within the extended period of filing of the due return. This aspect was not taken into account and, in fact, the assessee has paid the taxes outside India u/s 90 of the Act read with Article 23 of the India Netherlands DTAA. This fact is not denied by the AO or by the CIT(A). The late filing of Form No.67 cannot be the reason for denying the entitlement of the assessee in respect of the benefit of treaty when the salary earned in Netherlands and the tax thereof was paid in the said foreign country as per the provisions of Article 23 of the DTAA between India and Netherlands. The same should have been taken into account. The salaries earned outside India and this fact was not disputed, in fact, the payment of tax in foreign country w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in not appreciating that the Appellant had filed original return of income under section 139(1) of the Act well within the due date and the revised return under section 139(5) of the Act within the due date as applicable for the captioned assessment year. 1.4 Without prejudice to the above, the learned CIT(A) erred in not appreciating that submission of Form 67 is a procedural requirement and based on the substantive provisions of the Act read with the DTAA, the Appellant should be eligible to claim relief of taxes paid in Netherlands. 1.5 Without further prejudice, the Appellant submits that he has complied with the procedural requirement and if there is any defect therein, the appellant should be provided an opportunity to remedy the defe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer processed the said revised return of income, and intimation was issued u/s 143(1) of the Act dated 09.03.2021 determining a demand of Rs. 1,90,740/-. 4. Being aggrieved by the intimation u/s 143(1) of the Act dated 09.03.2021, the assessee filed appeal before the CIT(A). The CIT(A) dismissed the appeal of the assessee. 5. The ld. AR submitted that the salary received from his employer has been subjected to tax in Netherlands, and the assessee is eligible to claim foreign tax credit under Article 23 of the India-Netherlands DTAA of the tax; therefore, accordingly the assessee has revised his return of income. The observations of the CIT(A) that Form 67 was filed beyond the due date of filing of return of income is not justifiable as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithin the extended due date of the return of income. The revised return of income was also filed on 09.06.2020 and Form 67 was also filed within the extended period of filing of the due return. This aspect was not taken into account and, in fact, the assessee has paid the taxes outside India u/s 90 of the Act read with Article 23 of the India- Netherlands DTAA. This fact is not denied by the Assessing Officer or by the CIT(A). The late filing of Form No.67 cannot be the reason for denying the entitlement of the assessee in respect of the benefit of treaty when the salary earned in Netherlands and the tax thereof was paid in the said foreign country as per the provisions of Article 23 of the DTAA between India and Netherlands. The same shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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