NITIN KHURANA,DELHI vs. ITO, DELHI

ITA 5264/DEL/2025Status: DisposedITAT Delhi18 March 2026AY 2023-24Bench: SHRI RAJ KUMAR CHAUHAN, HON'BLE (Judicial Member), MRS. RENU JAUHRI, HON'BLE (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that a procedural defect like belatedly filing Form 67 should not extinguish the substantive right to claim FTC. The delay of 9 days was condoned, and the matter was restored to the AO for verification and allowance of the FTC.

What were the facts?

The assessee claimed foreign tax credit (FTC) under section 90/90A of the Income Tax Act, 1961, for taxes paid in Canada. However, Form 67 was filed belatedly by 9 days. The CPC disallowed the FTC, and this was upheld by the CIT(A).

What were the issues?

Whether belated filing of Form 67 beyond the prescribed due date can lead to disallowance of the substantial right to claim foreign tax credit, despite the delay being curable or condonable.

Which sections of the Income-tax Act were involved?

Section 154,Section 143(1),Section 90,Section 90A,Section 250,Section 139(1),Section 128,Section 234B,Section 234C,Section 119,Section 264

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI

Before: SHRI RAJ KUMAR CHAUHAN, HON’BLE JUDICIAL & MRS. RENU JAUHRI, HON’BLE

For Appellant: Shri Suresh Kumar Gupta, CA
For Respondent: Shri Ankush Kalra, Sr. DR
Hearing: 10.03.2026Pronounced: 18.03.2026

PER RENU JAUHRI :

The above captioned appeal is preferred against the order dated 30.06.2025, passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as, “Act”) by Commissioner Income Tax (Appeal), Coimbatore [for short, Ld. CIT(A)].

2.

The assessee has raised following grounds of appeal:

“1. That the Central Processing Center (CPC) passed the rectification order under section 154 of the Income tax Act,1961 confirming following additions / adjustments made in the tax liability of the appellant while processing the income tax return u/s 143 (1) of the Income Tax Act, 1961:

5264_Del_2025_Nitin Khurana Addition Amount (Rs.) Tax liability in Return 0 A

The order continues below.

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