SHALABH ARORA,GAUTAM BUDH NAGAR vs. ITO, WARD-5.3.4, NOIDA
In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal noted that the due date for filing the Income Tax Return (ITR) was extended due to the COVID-19 pandemic. Therefore, the matter was referred back to the Assessing Officer to consider the extended due date and grant the credit for taxes paid.
What were the facts?
The assessee claimed credit for foreign taxes paid on salary income. The revenue authorities denied this claim because Form 67 was not furnished before the due date.
What were the issues?
Whether the credit for foreign taxes paid can be denied solely on the ground of late filing of Form 67, especially when the due date for ITR filing was extended.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI
Before: Sh. C. M. GargDr. B. R. R. Kumar
ORDER
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by the assessee against order of National Faceless Appeal Centre (NFAC) dated 30.11.2022.
The assessee has raised the following grounds of appeal:
“1. That CIT (A) ought not to have denied the claim of the assessee with regard to the credit of foreign taxes paid outside India on salary income merely on the ground that Form No 67 was not furnished before due date as prescribed u/s 139(1) of the Act, overlooking the time extended u/s 139(1) for filing the ITR from time to time during the covid period and finally up to 10th January, 2021.
2. Without prejudice to ground no 1 above the learned CIT- A ought not to have disallowed the claim of credit of foreign taxes paid outside India without appreciating the Shalabh Arora reconciliation of claim provided in Form 67 and as explained before him in submission.” 3. The credit to taxes paid outside India has not been given by the revenue authorities under the impression that the assessee failed to furnish Form 67 before the due date. It was brought to our notice that the due date has been extended upto 10.01.2021. Hence, the matter is being referred to the file of the JAO to consider the extended due date and accord due credit for the taxes paid.
In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 31/07/2023.
More judgments on Section 139(1)
- Ashok Singh, Jaipur vs ACIT, Circle-2 Jaipur, JaipurITA 1540/JPR/2025[2015-16]Status: Disposed21 Oct 2026AY 2015-16
- Haresh Sharma, Ahmedabad vs ITO, Ward 5(3)(1), AhmedabadITA 2125/AHD/2026[2019-2020]Status: Disposed21 Oct 2026AY 2019-2020
- Nitinbhai Nanalal Badani, Rajkot vs CIT (Appeals), National Faceless Appeal…ITA 658/RJT/2025[2020-21]Status: Disposed19 Oct 2026AY 2020-21
- Nitinbhai Nanalal Badani, Rajkot vs CIT(Appeals), National Faceless Appeal…ITA 485/RJT/2025[2022-23]Status: Disposed19 Oct 2026AY 2022-23
- Mata Lachmi Rotary Charitable Society… vs Income Tax Officer, Exemption Ward - 1…ITA 310/RJT/2025[2022-23]Status: Disposed16 Oct 2026AY 2022-23
Recent GST High Court judgments
Search GST case law →- Dillip Kumar Behera vs. The Assistant Commissioner Of State Tax, Mayurbhanj CircleOrissa · 15 Oct 2026
- M/S. Kalinga Paper Mart, Sundergarh vs. Commissioner Of CT And GST, CuttackOrissa · 15 Oct 2026
- Kabita Nayak vs. Chief Commissioner, CGST, Central Excise And Customs, KhurdaOrissa · 15 Oct 2026
- Swastika Ingot PVT.LTD, Sundargarh vs. The Addl Commissioner, GST And Central Excise, BhubaneswarOrissa · 15 Oct 2026
- M/S Basudev Logistics, Jagatsinghpur vs. Principal Commissioner, CGST And Central Excise, BhubaneswarOrissa · 15 Oct 2026