SHRI. VIKRAM DHONDU RAO ,BANGALORE vs. DCIT, CIRCLE-4(1)(1), BANGALORE

ITA 2558/BANG/2024Status: DisposedITAT Bangalore11 August 2025AY 2019-20Bench: SHRI WASEEM AHMED (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)26 pages
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What did the Tribunal hold?

The Tribunal held that the requirement of filing Form 67 is directory and not mandatory. The assessee cannot be deprived of FTC due to a procedural lapse, and the provisions of the Double Taxation Avoidance Agreement (DTAA) override the Act and Rules.

What were the facts?

The assessee claimed foreign tax credit (FTC) for salary income earned in Indonesia. The tax authorities denied the FTC because Form 67 was not filed before the due date for filing the return of income. The assessee filed Form 67 after the intimation under section 143(1) was passed.

What were the issues?

Whether the non-filing of Form 67 before the due date for filing the return of income is fatal to the claim of foreign tax credit, and if the DTAA provisions override the procedural requirements of the Income Tax Rules.

Which sections of the Income-tax Act were involved?

Section 90

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Income Tax Appellate Tribunal, “B’’BENCH: BANGALORE

Before: SHRI WASEEM AHMED & SHRI KESHAV DUBEY

Hearing: 14.05.2025Pronounced: 11.08.2025

PER KESHAV DUBEY, JUDICIAL MEMBER:

These two appeals at the instance of the assessee are directed against the orders of the ld. ADDL/JCIT(A)-2 Visakhapatnam both dated 11.12.2024 vide DIN & Order No. ITBA/APL/S/250/2024-25/1071108497(1) for the Assessment year 2018-19 and DIN & Order No. ITBA/APL/S/250/2024- 25/1071109313(1) for the Assessment year 2019-20 passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”). Since the issue in both these appeals of the same assessee are common in nature, these are clubbed together, heard together and disposed of by this commo

The order continues below.

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