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TMI Blog2024 (11) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 24th February, 2023, which is arising out of the order under section 143(1)(a) of the Act dated 27.03.2021 pertaining to A.Y. 2019-20 framed by CPC. 2. Though the assessee has raised various grounds of appeal, sole grievance of the assessee is that ld. CIT(Appeals) has erred in confirming the action of the CPC not granting foreign tax credit relief under section 90/90A of the Act at Rs.2,19,610/- solely on account of delay in filing Form No. 67. 3. At the outset, the assessee submitted that he is working with Tata Tax Consultancy Services Limited (TCS), Mumbai and was sent to Budapest (Hungary) for the Project of TCS. He submitted that on foreign allowance of Rs.14,64,069/- (i.e. Hungarian Currency HUF 58,41,044), tax was deducted at source of Rs.2,19,610/-. Though the return was submitted on 27.01.2020 but Form 67 could not be filed in time on account of technical breaches and non-availability of the facility to upload the document. Finally, he filed Form 67 on 11.05.2021. Merely for the delay in filing Form 67, CPC denied the foreign tax credit of Rs.2,19,610 and ld. CIT(Appeals) has also confirmed the action of CPC. He submitted that it has been consistently held by the Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 relief claimed u/s 90/90A of the Act at Rs.1,37,964/-, Rs. 3,50,317/- and Rs.6,82,357/- for Assessment Year 2019-20, 2021-22 and 2022-23; respectively, on the ground of delay in filing of Form 67. We note that the assessee has obtained Form 67 at a later date and had efiled on the Income-tax portal with all necessary attachments. Form 67 for Assessment Year 2019-20, 2021-22 and 2022-23 have been furnished on 01/11/2019, 09/05/2023 and 20/06/2023; respectively. The correctness of the tax credit available to the assessee on account of the tax paid on salary earned in Bhutan is not in dispute as the same has been claimed in the return which has been processed u/s 143(1) of the Act and the claim made by the assessee in the ITR is in consonance the Form 67 filed. We observe that the ld. CIT(A) has dismissed all the three appeal of the assessee as nonmaintainable only on account of delay in filing of the appeals. 8.1. We, on considering the fact that the assessee is an individual and has made a legitimate c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Mozambique employer. Subsequently Form 67 was filed on 10.02.2021. Both the lower authorities have denied this claim of the assessee. 6. We further find that it has consistently held that filing of Form 67 is procedural in nature and the assessee should not be denied the benefit of foreign tax credit for such delay. 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 deducted as withholding tax and the credit for the same was claimed as relief under section 90 of the Act against the tax liability aris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entitled to foreign tax credit even when form number 67 required to be filed according to the provisions of rule 128 (9) of the Income Tax Rules on or before the due date of filing of the return of income, not complied by the assessee, but same was filed before the completion of the assessment proceedings. Precisely, the fact shows that assessee filed return of income u/s 139 (1) of the income tax act. In such a return of income, she claimed the foreign tax credit. However, form number 67 was filed during the course of assessment proceedings and not before the due date of filing return. Rule 128 (9) of the Income Tax Rules 1962 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 due date specified for furnishing the return of income under sub-section (1) of section 139, in the manner specified for furnishing such return of income. We find that coordinate bench in 42 Hertz Software India (P.) Ltd v. ACIT [2022] 139 taxmann.com 448 (Bangalore Trib.) wherein following its earlier order in the case of Ms. Brinda Rama Krishna v.ITO [2022] ..... X X X X Extracts X X X X X X X X Extracts X X X X
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