MADAN KUMAR SIVINIGARI ,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(5), BANGALORE

ITA 2606/BANG/2024Status: DisposedITAT Bangalore05 March 2025AY 2020-21Bench: SHRI WASEEM AHMED (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)11 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the requirement to file Form 67 is directory, not mandatory. Denial of Foreign Tax Credit solely for a procedural lapse like delayed filing of Form 67 defeats the purpose of relief from double taxation.

What were the facts?

The assessee, employed by Tech Mahindra Ltd., paid taxes in the UK on salary earned from October 2019 to March 2020. The assessee claimed credit for these UK taxes in their Indian return of income.

What were the issues?

Whether non-filing of Form 67 before the due date for filing the return of income is fatal to the claim for Foreign Tax Credit.

Which sections of the Income-tax Act were involved?

Section 90,Section 139(1)

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Income Tax Appellate Tribunal, ‘C’ BENCH, BANGALORE

Before: SHRI WASEEM AHMED & SHRI KESHAV DUBEY

For Appellant: Shri Navneet N Kini, CA
For Respondent: Shri Ganesh R Gale, Standing Counsel for Dept
Hearing: 30.01.2025Pronounced: 05.03.2025

PER WASEEM AHMED, ACCOUNTANT MEMBER:

This is an appeal filed by the assessee against the order passed by the Addl/JCIT(A), Thane dated 19/11/2024 in ITA No. ITBA/APL/S/ 250/2024-25/1070462006(1) for the assessment year 2020-21. 2. The only issue raised by the assessee is that the learned CIT(A) erred in not allowing the claim of foreign tax credit. 2.1 The necessary facts are that the assessee is an individual and employed with the company, namely Tech Mahindra Ltd. The assessee during the year under consideration also received salary from Tech Mahindra Ltd -UK from October 2019 to March 2020 on which he paid taxes in UK for Rs. 1,52,019/- only. Accordingly

The order continues below.

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