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TMI Blog2024 (6) TMI 1397X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assessment Year 2019-20. 2. The Registry has pointed out that there is a delay of 20 days in filing of these appeals. There is a petition for condonation of delay stating therein, the reasons for the delay. On perusal of the petition, we are convinced that the assessee was prevented for reasonable cause from filing this appeal in prescribed time limit. Accordingly, we condone the delay and admit all the captioned appeals for hearing on merits. 3. As the issues involved in these appeals are identical, for the sake of convenience they were heard together and are being disposed off by way of this common order. 4. The common issue involved in these appeals that arises for our adjudication is in respect of denial of relief claimed u/s 90 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew days was not intentional as the assessee was trying to avail the remedy u/s 154 of the Act. He further submitted that it has been consistently held by Hon'ble Tribunal in catena of judgments that filing of Form 67 is directory and not mandatory in nature and even if it is filed subsequent to the filing of regular return of income, then the same should be entertained by the ld. Assessing Officer/Appellate Authorities. The ld. D/R on the other hand, vehemently argued supporting the orders of the authorities below. 8. We have heard rival contentions and perused the material placed before us as well as the case-laws relied upon by the ld. Counsel for the assessee. The common issue involved in all these appeals relates to denial of re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in filing of the appeal before the ld. CIT(A). 9. Now, we are left with two remedies, first that we restore the appeal to the file of the ld. CIT(A) for adjudication on merits and second to deal with the matter on merits here itself. Considering the smallness of the amount of tax credit involved and also to avoid fresh round of litigation before the ld. CIT(A), which would otherwise only result into multiplicity of proceedings and prolonging the matter, we, therefore, decide to adjudicate the appeal on merits here itself. 10. We notice that Form 67 has been filed with a minor delay. Copies of Form 67 are filed in the paper book furnished for each of the Assessment Years. In the decisions referred by the ld. Counsel for the assessee, we no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lay. We find support from the decision of this Tribunal in the case of Satreena Consultants Pvt. Limited (supra), wherein similar issue was decided in favour of the assessee, wherein also Form 67 was filed after the due date of filing of the return of income but the claim of the assessee was allowed by this Tribunal observing as follows:- "7. We have heard the rival contentions and gone through the relevant records placed before us. The only issue for our consideration is regarding relief under section 90 of the Act at Rs.7,38,649/- claimed by the assessee but denied by both the lower authorities for delay in filing Form No. 67. We observe that it is not in dispute that the assessee earned income from Tanzania and Rs.21,24,975/- was dedu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017- 18 was 31. 03. 2019 and the assessee filed Form 67 on 28. 09. 2018 alongwith revised return. Under these given facts and circumstances, where the assessee filed the original return on 06.07.2017 when there was no mechanism for filing Form No. 67, as it came into effect on 19.09.2017 and thereafter before the expiry of the due date prescribed under section 139( 4) of the Act, the assessee furnished Form 67 and also f iled the revised return. I am of the considered view that the claim of the assessee towards withholding taxes paid in Tanzania is to be given against the tax liability on the income declared in India. Even otherwise filing of Form 67 has been held to be directory in nature by the Coordinate Bench, Mumbai in the case of So ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mann.com 358 (Bang - Trib) it was held that "one of the requirements of Rule128 for claiming FTC is that Form 67 is to be submitted by assessee before filing of the returns and that this requirement cannot be treated as mandatory, rather it is directory in nature. This is because, Rule 128(9) does not provide for disallowance of FTC in case of delay in filing Form No. 67. Same view is also taken by a coordinate division bench in Vinodkumar Lakshmipathi V CIT(A) NFAC ITA No.680/Bang/2022 06.09.2022. It is well settled that while laying down a particular procedure, if no negative or adverse consequences are contemplated for non-adherence to such procedure, the relevant provision is normally not taken to be mandatory and is considered to be pu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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