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TMI Blog2024 (11) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... r framed u/s 143(1) of the Act dated 26.12.2021. 1.1. The brief facts of the case of the appellant are that the assessee Ratan Lal Bhura is a resident individual has filed his original return of income on 10.01.2021 and revised return of income was filed on 22.03.2021 for the AY 2020-21. During the assessment year under consideration as per the return of income of the assessee he had earned gross income of Rs. 15,69,370/-. In the intimation u/s 143(1) of the Act and rectification order u/s 154 of the Act the claim of the tax relief of Rs. 3,02,014/- u/s 90/90A of the Act has not been granted by the CPC, Bengaluru. The said order has been put under challenge by the assessee before the ld. CIT(A) wherein the ld. CIT(A) dismissed the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to be set aside. Ld. Counsel for the assessee cited following decisions: (a) Atami Mukherjee vs. ITO, ITA No. 439/K/2022, order dated 20.12.2022 (b) Sobhan Lal Gangopadhyay vs. ADIT, ITA No. 782/K/2022, order dated 09.05.2023 (c) Suresh Kumar Doodi vs. ACIT, ITA No. 164/JP/2023, Order dated 28.07.2023. (d) Vinodkumar Lakshmipathi vs. CIT(A), ITA No. 680/Bang/2022, Order dated 06.09.2022. 1.3. On the contrary, the ld. D/R supports the impugned order. 2. We have perused the record and find that assessee Ratan Lal Bhura has filed his revised return of income on 22.03.2021 and asking a relief of Rs. 3,02,104/- u/s 90 of the Act. The assessee has filed Form-67 for Acknowledgement No. 300072280220321 dated 22.03.2021. We have gone th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ITAT, Kolkata in the case of Sobhan Lal Gangopadhyay vs. ADIT, CPC, Bengaluru in ITA No. 782/KOL/2022 has discussed this issue and also discussed the other decision of the Coordinate Bench which is essential to reproduced below: "6. Before us, ld. Counsel for assessee referred to the decision of the Coordinate Bench in the case of Sonakshi Sinha (supra), wherein it has been held that filing of Form No. 67 is directory in nature and not mandatory. Relevant extract of the Tribunal's decisions is reproduced hereunder:- "011. The learned authorised representative submitted that honourable Supreme Court was seized of the matter where in the same subsection twin conditions were mentioned the honourable High Court and lower appellate author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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] 135 taxmann.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 C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he has filed form number 67 before completion of the assessment though not in accordance with rule 128 (9) of The Income Tax Rules which provided that such form shall be filed on or before the due date of filing of the return of income. Accordingly ground number 2 of the appeal of the assessee is allowed. 013. Other grounds of appeal are also revolving around the issue of claim of foreign tax credit and therefore those are allowed. 014. Accordingly appeal of the assessee is allowed." 7. Above finding of the Tribunal is squarely applicable on the facts of the case in hand and the same remains uncontroverted by the ld. D/R by way of placing reliance on any other binding precedents in its favour. We, therefore, respectfully following the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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