SHRI. JOHN KISHORE,TAMIL NADU vs. ASSESSING OFFICER, MADURAI

ITA 4090/CHNY/2025Status: DisposedITAT Chennai02 March 2026AY 2020-21Bench: SHRI GEORGE GEORGE K (Vice President), SHRI S.R. RAGHUNATHA (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that filing Form 67 within the prescribed time is directory, not mandatory. Various judicial pronouncements support this view, and the DTAA overrides the Act and Rules. Therefore, the FAA was not justified in dismissing the claim without examination.

What were the facts?

The assessee, employed in Germany, claimed Foreign Tax Credit (FTC) for taxes paid in Germany. The return was processed, disallowing FTC due to non-filing of Form 67 within the due date. The assessee subsequently filed Form 67 and a rectification application, which was also rejected.

What were the issues?

Whether the disallowance of Foreign Tax Credit (FTC) for non-filing of Form 67 within the prescribed time is justified, or if the condition is directory and not mandatory.

Which sections of the Income-tax Act were involved?

Section 90,Section 139(1),Section 154,Section 119(2)(b)

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI

Before: SHRI GEORGE GEORGE K & SHRI S.R. RAGHUNATHA

Hearing: 26.02.2026Pronounced: 02.03.2026

PER GEORGE GEORGE K: This appeal filed by the assessee is directed against the Addl./JCIT(A)’s, Indore order dated 09.10.2025 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2020-21. :- 2 -: 2. The solitary issue that is raised is whether the First Appellate Authority (FAA) had erred in law and on facts in not granting Foreign Tax Credit (FTC) of Rs.

The order continues below.

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