BACHIRA UTHAIAH POOVAIAH,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(4), BENGALURU
What did the Tribunal hold?
The Tribunal held that the requirement of filing Form 67 is directory and not mandatory. The assessee cannot be denied FTC for a procedural lapse, especially when Form 67 was filed before the completion of assessment.
What were the facts?
The assessee claimed foreign tax credit (FTC) for taxes paid in Norway. The CPC disallowed the claim as Form 67 was not filed before the due date for filing the return. The assessee filed Form 67 along with a revised return before the completion of assessment.
What were the issues?
Whether the disallowance of foreign tax credit for delayed filing of Form 67 is justified, and if Rule 128(9) is mandatory or directory.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Cases cited in this judgment(10)Show listHide list
Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.
- Engineering Analysis Centre of Excellence (P) Ltd. v. CIT914 citing125 Taxmann.com 42 · 2021 · SC · Read judgment
- Union of India v. Azadi Bachao Andolan691 citing263 ITR 706 · 2003 · SC · Read judgment
- GE India Technology Centre Pvt. Ltd. v. CIT663 citing193 Taxmann 234 · 2010 · SC · Read judgment
- CIT v. Eli Lilly & Co.(India) Pvt. Ltd.172 citing178 Taxmann 505 · 2009 · SC · Read judgment
- Chandra Kishore Jha v. Mahavir Prasad163 citing8 SCC 266 · 1999 · SC
- CIT v. ACE Multitaxes Systems (P.) Ltd.107 citing317 ITR 207 · 2009 · HC
- CIT v. Shivanand Electronics100 citing209 ITR 63 · 1994 · HC
- Sambhaji and Others v. Gangabai and Others87 citing17 SCC 117 · 2008 · SC
- CIT v. Axis Computers (India) (P.) Ltd.49 citing178 Taxmann 143 · 2009 · HC
- CIT-II v. Mantec Consultants (P.) Ltd.38 citing178 Taxmann 429 · 2009 · HC
Income Tax Appellate Tribunal, ‘SMC’ BENCH: BANGALORE
Before: SHRI WASEEM AHMED
PER WASEEM AHMED, ACCOUNTANT MEMBER:
This is an appeal filed by the assessee against the order passed by the NFAC, Delhi dated 18/11/2024 vide DIN No. ITBA/APL/S/250/2024-25/1070432784(1) for the assessment year 2018-
The interconnected issue raised by the assessee is that the learned CIT(A) erred in confirming the disallowance of the foreign tax credit of ₹ 2,34,743/- only.
The brief facts are that the appellant, a salaried individual employed with Evry India Pvt. Ltd. The assessee in the original returned filed dated 29-08-2018 declared gross income from the salary at ₹ 3,85,964/- and after claiming deduction under section 80C and 80D of the Act
The order continues below.
Read the full judgment
A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Similar judgments
Other orders that rely on the same authority or decide the same section.
- Anju Agast Srivats, Bengaluru vs Income-Tax Officer, (NFAC), BengaluruBangalore23 Feb 2023Allowed
Also relies on Sambhaji and Others v. Gangabai and Others and 3 other authorities
The Tribunal held that the filing of Form 67 is a directory requirement and not mandatory. Non-furnishing of Form 67 before the due date is not fatal to the claim for FTC, especially when Double Taxation Avoidance Agreem...
- Bhupendra Bora, Ghaziabad vs DCIT, DehradunDehradun2 Apr 2025Allowed
Also relies on Sambhaji and Others v. Gangabai and Others and 2 other authorities
The Tribunal held that Rule 128(9) of the Income-tax Rules does not mandate disallowance of FTC for delayed filing of Form No. 67. It was further held that filing Form No. 67 is a directory, not mandatory, requirement, a...
- Subramanian Sreeram, Bangalore vs CIT(Appeals)-NFAC, National Faceless Appeal…Bangalore8 Dec 2022Allowed
Also relies on Sambhaji and Others v. Gangabai and Others and 2 other authorities
The Tribunal held that filing Form 67 is a directory, not mandatory, requirement and that the provisions of a Double Taxation Avoidance Agreement (DTAA) override the Act and Rules. Therefore, the foreign tax credit shoul...
- Vaibhav Singh, Jaipur vs ITO 1(2), JaipurJaipur2 Jan 2025Allowed
Also relies on Sambhaji and Others v. Gangabai and Others and 2 other authorities
The Tribunal held that the filing of Form 67 is a procedural requirement and not mandatory for claiming Foreign Tax Credit (FTC). The Tribunal relied on Supreme Court judgments stating that procedural rules should not ex...
- Puneet Khanna, Delhi vs ITO Ward 3(1), GurgaonDelhi26 Sept 2025Allowed
Also relies on Sambhaji and Others v. Gangabai and Others and 2 other authorities
The Tribunal held that filing Form 67 is a directory requirement, not mandatory, and that Double Taxation Avoidance Agreements (DTAA) override the Act's provisions. Therefore, delayed filing should not be fatal to the cl...
More judgments on Section 90
- Amar Rameshkumar Bhalodia, Rajkot vs The ACIT, Circle-1(1), RajkotITA 641/RJT/2026[2022-23]Status: Disposed15 Oct 2026AY 2022-23
- Fireeye Ireland Limited, Ireland vs Assistant Commissioner of Income Tax…ITITA 1431/DEL/2025[2022-2023]Status: Disposed30 Sept 2026AY 2022-2023
- Archana Gupta, New Delhi vs Assistant Commissioner of Income Tax…ITA 3123/DEL/2026[2022-23]Status: Disposed29 Sept 2026AY 2022-23
- Shishir Dhatwalia, Hamirpur vs Circle 1(1) Jalpaiguri, JalpaiguriITA 2583/KOL/2025[2021-22]Status: Disposed28 Sept 2026AY 2021-22
- Raghava Gupta Valiveti, Bangalore vs Income Tax Officer Ward 5(3)(4), BangaloreITA 2744/BANG/2025[2019-20]Status: Disposed28 Sept 2026AY 2019-20
Latest GST High Court judgments
Search GST case law →- Ankil Jagdishchandra Kholwadwala vs. Union Of INDIA And AnrBombay · 22 Oct 2026
- Imtiyaz Shaikh Z Chorlekar vs. Salman ShaikhBombay · 21 Oct 2026
- S. Nithyananda vs. State Of KarnatakaKarnataka · 17 Oct 2026
- Venkadeswara Grill Works vs. The Joint Commissioner (St)Madras · 16 Oct 2026
- Mufti Clothing And Co vs. The Assistant Commissioner (St)Madras · 16 Oct 2026
