ASHOK SETHI,DELHI vs. ACIT CIRCLE- 70(1), NEW DELHI

ITA 5526/DEL/2025Status: DisposedITAT Delhi02 February 2026AY 2018-19Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the delay in filing Form 67 is a procedural defect and should not deny the claim for Foreign Tax Credit (FTC), especially when DTAA provisions are beneficial. Citing previous judgments, the Tribunal stated that procedural laws should aid substantive rights.

What were the facts?

The assessee's appeal for assessment year 2018-19 arose from proceedings under section 154 of the Income-tax Act, 1961. The lower authorities denied the assessee's foreign tax credit claim because Form 67 was not filed before the due date. However, the assessee subsequently complied with the filing requirement.

What were the issues?

Whether the delay in filing Form 67 before the due date disallows the foreign tax credit claim.

Which sections of the Income-tax Act were involved?

Section 90,Section 90A,Section 139(1),Section 154

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)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, DELHI BENCH: ‘F’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRA

For Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Hearing: 02.02.2026Pronounced: 02.02.2026

PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Appeals)/Addl. JCIT(A)- 2, Chennai’s DIN and order no. ITBA/APL/S/250/2025- 26/1078504613(1), dated 15.07.2025, involving proceedings under section 154 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

2.

Suffice to say, it transpires during the course of hearing that both the learned lower authorities have denied the assessee’s foreign tax credit claim of Rs.1,28,946/- under section 90 r.w.s. 90A of the Act for the sole reason that he had not filed/uploaded his corresponding Form 67 on or before the prescribed “due” date in the course of section 154 “re

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 →