MAHESH BAJARANGLAL JANGID,BANGALORE vs. INCOME-TAX OFFICER, BANGALORE

ITA 2262/BANG/2025Status: DisposedITAT Bangalore30 April 2026AY 2019-206 pages
AI SummaryAllowed

What were the facts?

The assessee, an Indian resident working in Germany, paid taxes there on income earned. Upon returning to India, he offered his global income to tax but initially could not claim foreign tax credit (FTC) as German tax returns were not finalized. He later filed a revised return claiming FTC after submitting Form 67.

What did the Tribunal hold?

The Tribunal held that the time limit for filing Form 67 is directory, not mandatory, and the assessee should not be denied FTC due to a delay in filing. The authorities should have considered the Form 67 submitted before the processing of the return.

What were the issues?

Whether the disallowance of Foreign Tax Credit (FTC) due to delayed filing of Form 67 is justified, considering the provisions of the India-Germany DTAA and the directory nature of the filing requirement.

Which sections of the Income-tax Act were involved?

Section 6(1),Section 90,Section 143(1),Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI SOUNDARARAJAN K.

For Appellant: Smt. Preethi Goel, CA
For Respondent: Shri Subramanian .S, JCIT-DR

PER SOUNDARARAJAN K., JUDICIAL MEMBER

This is an appeal filed by the assessee challenging the order of the NFAC, Delhi dated 21/04/2025 in respect of the A.Y. 2019-20. 2. The brief facts of the assessee are that the assessee is an individual and an employee of Alstom Transport India Ltd. During the year, the assessee was on an assignment to Germany and rendering services with Alstom Transport Deutscheland GmbH in Germany. The assessee received his salary in India and also received certain reimbursements / perquisites / allowances in Germany while rendering the services. The assessee was liable to pay tax o

The order continues below.

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