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TMI Blog2024 (9) TMI 1267X X X X Extracts X X X X X X X X Extracts X X X X ..... ithin the due date for filing of the return of income under the provisions of section 139(1), but Form No.67 was filed on 30.03.2021. The CPC, Bangalore had processed the return of income as on 24.12.2021, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r consideration, the appellant worked with Emerson Electric Company (India) Private Limited. On an international assignment, he went to Norway for the period 19.01.2020 to 31.03.2020. The appellant filed the Return of Income for the A.Y.2020-21 on 21.09.2020. Subsequently, the return was revised on 30.03.2021 disclosing total income of Rs. 8,59,256/- after claiming credit for Foreign Tax paid of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore proceed to dispose of the appeal on merits after hearing the ld. Departmental Representative. 6. The ld. Sr. DR submits that CPC, Bangalore was justified in denying the credit for Foreign Tax paid, as the assessee had not filed Form No.67 as per amended provisions of the I. T. Rules. 7. I heard the ld. Sr. DR and perused the material on record. The issue in the present appeal is that whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of income under the provisions of section 139(1) of the Act, as it is merely a directory. Therefore, I direct the CPC, Bangalore to amend the Intimation u/s 143(1) of the Act by taking into consideration the Form No.67 filed by the appellant. Accordingly, the grounds of appeal filed by the assessee stands partly allowed. 8. In the result, the appeal filed by the assessee stands partly allowed. O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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