ARCHANA GUPTA,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 52(1), DELHI, NEW DELHI

ITA 3123/DEL/2026Status: DisposedITAT Delhi29 September 2026AY 2022-233 pages
AI SummaryAllowed

What were the facts?

The assessee, Archana Gupta, an individual, filed her return of income for Assessment Year 2022-23 on 31.08.2022, declaring a total income of Rs.77,51,780/-. She claimed foreign tax credit of Rs.1,84,695/- on income earned outside India amounting to Rs.5,82,968/-, as per Sections 90/90A/91 of the Income Tax Act, 1961. Form 67 was filed along with the return. During processing under Section 143(1), the foreign tax credit was not allowed. A rectification application to the CPC was rejected on 07.01.2025, citing that Form 67 was filed beyond the statutory time limit. The CIT(A) upheld this decision. The assessee then appealed to the Income Tax Appellate Tribunal (ITAT).

What did the Tribunal hold?

The Tribunal held that the Foreign Tax Credit is allowable. The undisputed fact is that the assessee filed Form 67 electronically on 31.08.2022. The Tribunal noted that Rule 128(9) of the Income Tax Rules, 1962, initially required filing Form 67 on or before the due date of filing the return of income under Section 139(1). However, the Tribunal referred to CBDT Notification No.100/22 dated 18.08.2022, which amended Rule 128(9). This amendment, effective from 01.04.2022 and applicable to AY 2022-23 onwards, extended the period for filing Form 67 to on or before the end of the assessment year relevant to the previous year in which such income was offered for tax. Since the assessment year under appeal is 2022-23, and the amendment extended the due date to 31.03.2023, the assessee's filing on 31.08.2022 was within the prescribed time limit. The lower authorities failed to consider this amendment. Therefore, the Tribunal directed the AO to allow the foreign tax credit after verifying other conditions. All grounds of appeal were allowed.

What were the issues?

1. Whether the Foreign Tax Credit is allowable when Form 67 was filed after the due date of filing the return of income under Section 139(1) of the Income Tax Act, 1961, as per the provisions of Rule 128(9) of the Income Tax Rules, 1962. Assessee's Contention: The assessee argued that Form 67 was filed on 31.08.2022, and that a subsequent amendment to Rule 128(9) by CBDT Notification No.100/22 dated 18.08.2022, effective from 01.04.2022, extended the due date for filing Form 67 to the end of the assessment year. Therefore, the filing was within the extended time limit. Revenue's Contention: The revenue, through the lower authorities (CPC and CIT(A)), contended that Form 67 was filed beyond the time limit prescribed under the statute, which was the due date of filing the return of income.

Which sections of the Income-tax Act were involved?

Section 90,Section 90A,Section 91,Section 139(1),Section 143(1),Section 154,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘G’: NEW DELHI

Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL

For Appellant: Shri Sumit Lal Chandani, Adv. and Ms. Nikky Jamtani, Adv
For Respondent: Shri Ravinder Singh Yadav, Sr. DR
Hearing: 23/07/2026Pronounced: 29/09/2026

PER MANISH AGARWAL, AM: This appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), Panaji [‘CIT(A)’ in short] in Appeal No. NFAC/2021- 22/10426510 dated 13.03.2026 passed u/s 250 of the Income Tax Act, 1961 (the Act, in short) arising out of the rectification order dated 07.01.2025 passed u/s 154 of the Act for Assessment Year 2022-23. 2. Brief facts of the case are that assessee is an individual and filed her return of income on 31.08.2022 declaring total income of Rs.77,51,780/-. The assessee claimed that the total income earned from outside India Rs. 5,82,968/- which was included in Archana Gupta vs. ACIT the total income declared in India and the tax deducted outside Indi

The order continues below.

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