GURCHARAN SINGH,DELHI vs. INCOME TAX OFFICER WARD-7(1), DELHI, DELHI

This assessee’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)- 5, Chennai’s DIN and order no. ITBA/APL/S/250/2024- 25/1068136164(1), dated 29.08.2024, involving proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.

Suffice to say, it transpires during the course of hearing that both the learned lower authorities have denied the assessee’s foreign tax credit claim of Rs. 2,83,170/- under section 90 r.w.s. 90A of the Act for the sole reason that he had not filed/uploaded his corresponding Form 67 on or before the prescribed “due” date in the course of section 143(1) processing, dated 18th March, 2021 and upheld in the lower appellate discussion. This is what leaves the assessee aggrieved.

We have given our thoughtful consideration to the assessee’s and department’s vehement arguments reiterating their respective stands. It further emerges that the assessee had subsequently complied with the above Form 67 filing/uploading post facto the due date thereof as admitted by both the parties. And also, that this tribunal’s order dated 4th April, 2024 in the assessee’s case for succeeding assessment years 2020-21 has already accepted his case in principle against the department on the very issue, thereby holding that the above compliance of filing of Form 67 is directory than mandatory in nature. We thus adopt judicial consistency herein as well to allow the assessee’s impugned claim of foreign tax credit in very terms and direct the assessing