MONIKA RATHORE,GWALIOR vs. INCOME TAX OFFICER WARD -1, MORENA

ITA 290/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 of Form 67 is a directory, not mandatory, requirement. Violation of procedural norms does not extinguish the substantive right to claim FTC. Therefore, the assessee is eligible for FTC.

What were the facts?

The assessee claimed Foreign Tax Credit (FTC) for taxes paid in Germany on salary income earned while working there. The return was processed under Section 143(1) and the FTC claim was denied because Form 67 was filed after the due date for filing the return.

What were the issues?

Whether denial of Foreign Tax Credit solely on the ground of belated filing of Form 67 is justified, despite the provisions of Double Taxation Avoidance Agreements.

Which sections of the Income-tax Act were involved?

Section 90,Section 143(1)

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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

Hearing: 09.01.2025Pronounced: 06.02.2025

PER RAMIT KOCHAR, AM:

This appeal in ITA No. 290/Agr/2024 for the assessment year

2023-24 filed by the assesseehas arisen from the appellate order dated

11.06.

2024[DIN & Order No. ITBA/APL/S/250/2024-25/1065529909(1)],

passed by learned ADDL/JCIT(A)-3, Bengaluru, which appeal in turn has arisen from the intimation order No. CPC/2324/A2/418115720 dated

30.04.

2024 passed by CPC, Bengaluru u/s. 143(1) of the Income-tax Act,

1961.

2. Grounds of Appeal raised by the assessee in the memo of appeal

filed with theIncome Tax Appellate Tribunal, Agra Bench, Agra, reads as under :

“1 That appellant craves leave to add, alter, amend, or withdraw an

The order continues below.

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