SANMOY RAY,HOOGHLY vs. INCOME TAX OFFICER 24(2), HOOHGHLY

ITA 683/KOL/2025Status: DisposedITAT Kolkata24 July 2025AY 2023-24Bench: us, the Ld. AR argued that the filing of Form 67 within the stipulated time was a directory provision and not mandatory. It was averred that the US-India DTAA would come to the rescue of the assessee in this regard. 2.1 The Ld. DR relied on the orders of authorities below.9 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that filing Form 67 is a directory, not mandatory, requirement. The provisions of the DTAA override the Income Tax Act, and FTC cannot be denied solely for the delay in filing Form 67.

What were the facts?

The assessee was denied Foreign Tax Credit (FTC) because Form 67 was not filed within the due date for filing the return of income. The assessee argued that filing Form 67 was a directory provision and that the US-India DTAA should apply.

What were the issues?

Whether the delay in filing Form 67 precludes the assessee from claiming Foreign Tax Credit, and if the DTAA provisions override procedural requirements of the Income Tax Rules.

Which sections of the Income-tax Act were involved?

Section 90,Section 143(1)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(4)Show 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.

Income Tax Appellate Tribunal, “D” BENCH”, KOLKATA

PER SANJAY AWASTHI, ACCOUNTANT MEMBER

1.

The present appeal arises from the order u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”), passed by the Ld. Commissioner of Income Tax (Appeals), Addl./JCIT(A), Mysore, vide order dated 10.03.2025. 1.1 In this case, the assessee filed return of income on 16.07.2023, which was processed u/s 143(1) of the Act and Foreign Tax Credit (FTC) was denied by the AO-CPC.

1.

2 Aggrieved with this action, the assessee approached the Addl./JCIT(A) but could not succeed on the ground that the FTC in Form 67

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.

Create a free accountSign in

See plans and prices

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.

More judgments on Section 90

All 1,075 judgments and leading authorities on Section 90 →

Recent GST High Court judgments

Search GST case law →