ANKITA PALIWAL,ALIGARH, UTTAR PRADESH vs. COMMISSIONER OF INCOME TAX, ALIGARH

ITA 195/AGR/2024Status: DisposedITAT Agra06 February 2025Bench: SHRI RAMIT KOCHAR (Accountant Member), SHRI SUDHIR KUMAR (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that filing Form 67 is a directory and not a mandatory requirement. Violation of procedural norms does not extinguish the substantive right to claim FTC, and the provisions of the Double Taxation Avoidance Agreement (DTAA) override the rules.

What were the facts?

The assessee claimed Foreign Tax Credit (FTC) for taxes paid in the USA on salary income. The FTC was denied by the CPC for not filing Form 67 along with the return of income. The assessee filed Form 67 belatedly, and subsequent rectification and appeal attempts were unsuccessful.

What were the issues?

Whether the belated filing of Form 67 is fatal to the claim of Foreign Tax Credit, and if DTAA provisions override the procedural requirements of the Income-tax Rules.

Which sections of the Income-tax Act were involved?

Section 90

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Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, AGRABENCH, AGRA

Before: SHRI RAMIT KOCHAR & SHRI SUDHIR KUMAR

For Appellant: Ms. Akshi Singhal, C.A
Hearing: 16.01.2025Pronounced: 06.02.2025

PER RAMIT KOCHAR, AM:

This appeal in ITA No. 195/Agr/2024 for the assessment year

2018-19filed by the assesseehas arisen from the appellate order dated

10.04.

2024 [DIN & Order No. ITBA/NFAC/S/250/2024-

25/1064036413(1)], passed by learned Commissioner of Income-tax

(Appeals), NFAC, Delhi, which appeal before ld. CIT(A) has in turn arisen

from the rectification order dated 09.03.2021 passed by learned Assessing Officer u/s. 154 of the Income-tax Act, 1961(DIN & Letter No.

ITBA/COM/F/17/2020-21/1031354866(1)).

2.

Grounds of appeal raised by the assessee in the Memo of appeal

filed with Income Tax Appellate Tribunal, Agra Bench, Agra, reads as

The order continues below.

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