ANIL KUMAR AHUJA,DELHI vs. DCIT, CIRCLE 59(1), DELHI

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ITA 1718/DEL/2025Status: DisposedITAT Delhi26 June 2025AY 2019-20Bench: Sh. Satbeer Singh Godara (Judicial Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the timely filing of Form 67 is a directory, not mandatory, provision. Therefore, the disallowance of foreign tax credit was incorrect.

What were the facts?

The assessee appealed against the order disallowing foreign tax credit due to late filing of Form 67. The due date for filing was August 31, 2019, but Form 67 was filed on September 29, 2020.

What were the issues?

Whether the timely filing of Form 67 is a mandatory or directory requirement for claiming foreign tax credit?

Which sections of the Income-tax Act were involved?

Section 143(1),Section 139(1)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

For Respondent: Ms. Indu Bala Saini, Sr. DR
Hearing: 26.06.2025Pronounced: 26.06.2025

Asstt. Year : 2019-20 Anil Kumar Ahuja, Vs DCIT, 82, Shankar Vihar, Vikas Marg, Circle-59(1), New Delhi-110092 New Delhi (APPELLANT) (RESPONDENT) PAN No. AHBPA5554F Assessee by: Sh. Sameer, AR Revenue by : Ms. Indu Bala Saini, Sr. DR Date of Hearing: 26.06.2025 Date of Pronouncement: 26.06.2025 ORDER This assessee’s appeal for Assessment Year 2019-20, arises against the Addl./JCIT(A)-6, Kolkata’s DIN & order No. ITBA/APL/S/250/2024-25/1072451030(1) dated 23.01.2025, in proceedings u/s 143(1) of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3.

A perusal of the case file indicates at the outset that both the learned lower authorities have refused to grant foreign tax credit benefit to the assessee for the sole reason that he had filed the corresponding prescribed Form 67 on 29.09.2020 as against the “due” date u/s 139(1) of the Act coming to 31.08.2019, in the CPC’s proceedings dated 17.03.2021 and upheld in lower appellate discussion.

Anil Kumar Ahuja 4. Learned departmental representative vehemently argues that the above compliance to the timely filing Form 67 at the assessee’s behest is a mandatory provision; and, therefore, both the lower authorities have rightly disallowed the assessee’s impugned foreign tax credit. I find no merit in the Revenue’s instant argument in light of Deepak Pragjibhai Gondaliya Vs. PCIT (2025) 175 taxmann.com 985(Guj.) having settled the issue that the above compliance of timely Form 67 submission is directory than a mandatory provision. I accordingly accept the assessee’s instant sole substantive ground in principle and direct the Assessing Officer to finalize it’s computation as per law after verification of all the relevant facts.

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