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TMI Blog2025 (1) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... x paid merely because Form No.67 was not filed within the due date specified for filing the return of income under the provisions of section 139(1) of the Act, as it is merely a directory. Decided in favour of assessee. - Dr. Manish Borad, Accountant Member For the Assessee : None For the Revenue : Shri Sourabh Nayak ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal filed by the assessee pertaining to the assessment year 2018-19 is directed against the order dated 19.09.2024 passed [in short the Act ] by the Addl./JCIT(A)- 6, Chennai u/s.250 of the Income Tax Act, 1961 which in turn is arising out of Intimation order passed u/s.143(1) dated 23.05.2020. 2. Briefly, the facts of the case are that the appellant is an individual (Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the material available on record. 6. The ld. Departmental Representative 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 Income Tax Rules. 7. I heard the ld. ld. Departmental Representative and perused the material on record. The issue in the present appeal is that whether or not the CPC, Bangalore is justified in denying the credit for Foreign Tax paid for the reason that the Form No.67 was not filed within the due date for filing of the return of income as specified under the provisions of section 139(1) of the Income Tax Act, 1961 ( the Act ). Admittedly, in the present case, Form No.67 was not filed within the due date for fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under the provisions of section 139(1) of the Income Tax Act, 1961 ( the Act ). Admittedly, in the present case, Form No.67 was not filed within 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 filed within the due date specified for filing the return 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 Intimati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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