42 Hertz Software India (P.) Ltd. v. ACIT

139 Taxmann.com 448Income Tax Appellate Tribunal2022#1827 most cited

What is 42 Hertz Software India (P.) Ltd. v. ACIT authority for?

The claim for Foreign Tax Credit cannot be denied solely due to a delay in filing Form-67, as the requirement for filing Form-67 under Rule 128(9) is considered directory and not mandatory. The provisions of a Double Taxation Avoidance Agreement (DTAA) prevail over the Income-tax Act, 1961.

62

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2026.

Also referred to as

42 Hertz Software India v. ACIT · Foreign Tax Credit · FTC claim · Form-67 delay · delay in filing Form-67 · Section 90 · Section 91 · Rule 128(9) Income-tax Rules · DTAA prevails · directory vs mandatory provision · Double Taxation Avoidance Agreement

Sections most often in play

Section 90Section 139(1)Section 143(1)Section 154Section 91Section 128(9)Section 139(5)Section 250

Issues it is cited on

foreign tax creditsection 295section 42section 90rectification under section 154azadi bachao andolansection 91section 139(5)section 90(2)section 249(2)section 119(2)(b)tax treaty

Judgments citing 42 Hertz Software India (P.) Ltd. v. ACIT

Sachin Shrikant Khedekar, Mumbai vs. Asst Commissioner of Income Tax, Mumbai

In the result, the appeal by the assessee is allowed for statistical

ITA 431/MUM/2026[2018-19]Status: DisposedITAT Mumbai10 Apr 2026AY 2018-19

Bench: Shri Sandeep Singh Karhailshri Bijayananda Pruseth

For Appellant: Ms. Neelam Jadhav, AdvFor Respondent: Shri Anurag Tripathi, SR. AR
Section 143(1)Section 154Section 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA No.431/Mum./2026 (Assessment Year : 2018-19) Sachin Shrikant Khedekar, B-12, Swapnashilpa CHS, Mahant Road, Vile Parle East, Mumbai – 400057. ……………. Appellant v/s Asst Commissioner of Income Tax 16(1), Aaykar Bhavan, Maharshi Karve Marg, Mumbai – ……………. Respondent 400020, Maharashtra. Assessee by : Ms. Neelam Jadhav, Adv. Revenue by : Shri Anurag Tripathi, SR. AR Date of Hearing – 06/04/2026 Date of Order – 10/04/2026 O R D E R PER SANDEEP SINGH KARHAI…

Amith Vishnav Gudimella, Hyderabad vs. ITO, Ward-12(1), Hyderabad

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 1705/HYD/2025[2020-21]Status: HeardITAT Hyderabad06 Mar 2026AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.1705/Hyd/2025 Assessment Year 2020-2021 Amith Vishnav The Income Tax Officer, Gudimella, Hyderabad. Ward-12(1), Pin – 500 008. Telangana. Vs. Hyderabad. Pan Aghpv2565J Telangana. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By Sri T Chaitanya Kumar, Advocate राज" व "ारा/Revenue By : Ms Reema Yadav, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 03.03.2026 घोषणा की तारीख/Pronouncement: 06.03.2026 आदेश/Order Per Vijay Pal Rao:

For Respondent: MS Reema Yadav, Sr. AR
Section 143(1)Section 154Section 90Section 91

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA.No.1705/Hyd/2025 Assessment Year 2020-2021 Amith Vishnav The Income Tax Officer, Gudimella, Hyderabad. Ward-12(1), PIN – 500 008. Telangana. vs. Hyderabad. PAN AGHPV2565J Telangana. (Appellant) (Respondent) िनधा"रती "ारा/Assessee by Sri T Chaitanya Kumar, Advocate राज" व "ारा/Revenue by : MS Reema Yadav, Sr. AR सुनवाई की तारीख/Date of hearing: 03.03.2026 घोषणा की तारीख/Pronouncement: 06.03.2026 आदेश/ORDER PER…

Aparna Girish Hebbani, Australia vs. Int Tax Ward 2(2)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 5061/MUM/2025[2019-20]Status: DisposedITAT Mumbai06 Jan 2026AY 2019-20

Bench: Shri Pawan Singh & Shri Girish Agrawalassessment Year: 2019-20 Aparna Girish Hebbani Income Tax Officer, 21, Hallow Crescent, Ward – 2(2)(1), Augustine Heights, Queensland, Vs. Mumbai Australia (Pan : Ahhph4844H) (Appellant) (Respondent) Present For: Assessee : Shri Harshavardhan V. Bapat & Shri Raj Mehta, Cas Revenue : Shri Krishna Kumar, Sr. Dr Date Of Hearing : 15.10.2025 Date Of Pronouncement : 06.01.2026 O R D E R Per Girish Agrawal: This Appeal Filed By Assessee Is Against The Order Of Cit (A) 56, Mumbai Vide Itba/Apl/S/250/2023-24/1061197750(1), Dated 20.02.2024 Passed Against The Assessment Order By Assistant Commissioner Of Income-Tax – Centralized Processing Centre (Cpc), Bengaluru, U/S. 154 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”), Dated 15.01.2022 For Assessment Year 2019-20. 2. Grounds Taken By Assessee Are Reproduced As Under:

For Appellant: Shri Harshavardhan V. Bapat and Shri Raj Mehta, CAsFor Respondent: Shri Krishna Kumar, Sr. DR
Section 143(1)Section 154Section 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2019-20 Aparna Girish Hebbani Income Tax Officer, 21, Hallow Crescent, Ward – 2(2)(1), Augustine Heights, Queensland, Vs. Mumbai Australia (PAN : AHHPH4844H) (Appellant) (Respondent) Present for: Assessee : Shri Harshavardhan V. Bapat and Shri Raj Mehta, CAs Revenue : Shri Krishna Kumar, Sr. DR Date of Hearing : 15.10.2025 Date of Pronouncement : 06.01.2026 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by assessee is against the order of CI…

Mekala Rakesh Reddy, Hyderabad vs. DCIT., Circle-1(1), Hyderabad

ITA 1430/HYD/2025[2023-24]Status: DisposedITAT Hyderabad19 Dec 2025AY 2023-24

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 139Section 143(1)Section 90

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी मधुसूदन साव"डया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No. 1429/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2021-22) Mekala Rakesh Reddy, VS. DCIT, Hyderabad. Circle-1(1), PAN: AGNPM0062F Hyderabad. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) आयकरअपीलसं./I.T.A. No.1430/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2023-24) Mekala Rakesh Reddy, VS. DCIT, Hyderabad. Circle-1(1), PAN: AGNPM0062F Hyderab…

Mekala Rakesh Reddy, Hyderabad vs. DCIT., Circle-1(1), Hyderabad

ITA 1429/HYD/2025[2021-22]Status: DisposedITAT Hyderabad19 Dec 2025AY 2021-22

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 139Section 143(1)Section 90

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी मधुसूदन साव"डया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No. 1429/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2021-22) Mekala Rakesh Reddy, VS. DCIT, Hyderabad. Circle-1(1), PAN: AGNPM0062F Hyderabad. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) आयकरअपीलसं./I.T.A. No.1430/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2023-24) Mekala Rakesh Reddy, VS. DCIT, Hyderabad. Circle-1(1), PAN: AGNPM0062F Hyderab…

Joel Eliah Pusanur, Delhi vs. Deputy Commissioner of Income Tax, Delhi

In the result, the Appeal of the Assessee is allowed

ITA 3517/DEL/2025[2019-20]Status: DisposedITAT Delhi29 Oct 2025AY 2019-20

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Joel Eliah Pusanur Vs. Deputy Commissioner Of B-29B Ground Floor, Income Tax, Paryavaran Complex, Circle International Saidulajab South West Delhi, Taxation-1 (2)(2), Civic Paryavaran Complex, 110030, Centre, Delhi, New Delhi New Delhi Pan: Aajpe8821A Appellant Respondent Assessee By Sh. Sidhesh Chaugule, Adv(Vc) Revenue By Sh. Vikram Singh Sharma, Sr. Dr Date Of Hearing 27/08/2025 Date Of Pronouncement 29/10/2025 Order

Section 139Section 139(1)Section 143(1)Section 154Section 90

…1 Joel Eliah Pusanur IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Joel Eliah Pusanur Vs. Deputy Commissioner of B-29B Ground Floor, Income Tax, Paryavaran Complex, Circle International Saidulajab South West Delhi, Taxation-1 (2)(2), Civic Paryavaran Complex, 110030, Centre, Delhi, New Delhi New Delhi PAN: AAJPE8821A Appellant Respondent Assessee by Sh. Sidhesh Chaugule, Adv(VC) Revenue by Sh. Vikram Singh Sharma, Sr. DR Date of Hearing 27/08/2025 Date of Pronouncement 29/10/2025 ORDER PER YO…

Dipti Jagdish Satwani, Mumbai vs. AO, Mumbai

In the result, the appeal by the Assessee is treated as allowed for statistical purposes

ITA 3669/MUM/2025[2023-24]Status: DisposedITAT Mumbai30 Sept 2025AY 2023-24

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri V. BalajiFor Respondent: Shri Annavaran Kosuri
Section 143(1)Section 143(1)(a)Section 154Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Dipti Jagdish Satwani Flat 402, Moru Mahal Building, Dr. Ambedkar Road, Bandra West, S.O. Mumbai - 400050. Maharashtra. [PAN:DKKPS4789B] …………. Appellant Vs Income Tax Officer, Ward 23(1)(1), Mumbai Mumbai – 400012. Maharashtra. …………. Respondent Appearance For the Appellant/Assessee : Shri V. Balaji For the Respondent/Department : Shri Annavaran Kosuri Date Conclusion of hearing : 25.09.2025 Pronouncement of order : 30.09.2025 O R D E R [ Per Rahul Chaudhary, Judicial Member: 1…

Nitin Rajaram Dhane, Satara vs. The DCIT Citrcle, Satara

In the result, for all the reasons discussed, Appeal of the Assessee is allowed

ITA 2748/PUN/2024[2020-21]Status: DisposedITAT Pune29 Aug 2025AY 2020-21

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore

Section 139(1)Section 143(1)Section 250Section 90

…आयकरअपीलीयअिधकरण ”ए” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकरअपीलसं. / ITA No.2748/PUN/2024 िनधा"रणवष" / Assessment Year:2020-21 Nitin Rajaram Dhane, V The DCIT Circle, 42, Smruti Suman, s Satara. Gurukrupa Colony, Shahunagar, Satara – 415001. Maharashtra. PAN: AJYPD1871D Appellant/ Assessee Respondent / Revenue Assessee by Shri Kishor B Phadke – AR Revenue by Ms. Saumya Pandey Jain – DR Date of hearing 13/08/2025 Date of pronouncement 29/08/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, A…

Prakash Narayanan, Bengaluru vs. DCIT Circle 3(3)(1), Bengaluru

In the result, the appeal filed by the assessee is allowed

ITA 969/BANG/2025[2018-19]Status: DisposedITAT Bangalore05 Aug 2025AY 2018-19

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2018-19

For Appellant: Shri Anoop Agarwal, CAFor Respondent: Shri Murali Mohan, CIT-DR
Section 142(1)Section 143(2)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2018-19 Shri Prakash Narayanan, The Deputy 708, Sobha Quartz, Commissioner of Bellandur, Income Tax, Bengaluru – 560 103. Circle – 3(3)(1), PAN: ADXPN4161D Bengaluru. Vs. APPELLANT RESPONDENT Assessee by : Shri Anoop Agarwal, CA Revenue by : Shri Murali Mohan, CIT-DR Date of Hearing : 08-07-2025 Date of Pronouncement : 05-08-2025 ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed by the assessee challenging the order of the…

Sonali Verma, Secunderabad vs. ITO., Ward-12(6), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 778/HYD/2025[2020-2021]Status: DisposedITAT Hyderabad30 Jul 2025AY 2020-2021

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, Gआ.अपी.सं /Ita No.778/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2020-21) Smt. Sonali Verma Vs. Income Tax Officer Secunderabad Ward 12 (6) Pan:Amnpv3410A Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Sk Chaturvedi, Ca राज" व "ारा/Revenue By:: Shri Gurpreet Singh Sr.Ar सुनवाई की तारीख/Date Of Hearing: 23/07/2025 घोषणा की तारीख/Pronouncement: 30/07/2025 आदेश/Order

For Appellant: Shri SK Chaturvedi, CAFor Respondent: : Shri Gurpreet Singh Sr.AR
Section 139(1)Section 139(5)Section 143(1)Section 154Section 90Section 91

…ITA 778 of 2025 Sonali Verma आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-A ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G, Accountant Member आ.अपी.सं /ITA No.778/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2020-21) Smt. Sonali Verma Vs. Income Tax Officer Secunderabad Ward 12 (6) PAN:AMNPV3410A Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri SK Chaturvedi, CA राज" व "ारा/Revenue by:: Shri Gurpreet Singh Sr.AR सुनवाई की तारीख/Date of hearing: 23/07/2025 घोषणा की तारीख/Pronouncement: 30/07/2025 आदेश/ORDER Per Vijay…

Nanda Kishore Ravula, Hyderabad vs. ADIT (International Tax)-2, Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 552/HYD/2025[2020-21]Status: DisposedITAT Hyderabad30 Jun 2025AY 2020-21

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.552/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2020-21) Nanda Kishore Ravula Vs. Adit (International Hyderabad Tax)-2 [Pan :Agupr0664F] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri Nikhill Tiwari, Ar रधजस् व द्वधरध/Revenue By: Shri Gurpreet Singh, Dr सुिवधई की तधरीख/Date Of Hearing: 26/06/2025 घोर्णध की तधरीख/Date Of 30/06/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Assessee Is Directed Against The Order Dated 21.01.2025 Of The Learned Commissioner Of Income Tax (Appeals) [Ld.Cit(A)], National Faceless Appeal Centre, Delhi, Pertaining To A.Y.2020-21. 2. The Brief Facts Of The Case Are That The Assessee, An Individual, Filed His Original Return Of Income For The A.Y.2020- 21 On 15.12.2020, Declaring Total Income Of Rs.1,08,11,550/-. Subsequently, The Assessee Filed Revised Return Of Income On 30.03.2021 & Claimed Foreign Tax Credit (“Ftc”) Of 2 Nanda Kishore Ravula

For Appellant: Shri Nikhill Tiwari, ARFor Respondent: Shri Gurpreet Singh, DR
Section 139(1)Section 139(5)Section 143(1)Section 143(3)Section 154Section 91

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member आ.अपी.सं /ITA No.552/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2020-21) Nanda Kishore Ravula Vs. ADIT (International Hyderabad Tax)-2 [PAN :AGUPR0664F] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri Nikhill Tiwari, AR रधजस् व द्वधरध/Revenue by: Shri Gurpreet Singh, DR सुिवधई की तधरीख/Date of Hearing: 26/06/2025 घोर्णध की तधरीख/Date of 30/06/2025 Pronouncement: आदेश / ORDER PER. MANJUNATHA G., A.M: This app…

Pukhraj Singh Gujral, Chandigarh vs. CPC, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 637/CHANDI/2024[2022-23]Status: DisposedITAT Chandigarh16 Apr 2025AY 2022-23

Bench: Final Hearing

For Appellant: Shri Yogesh Monga, C.A (Virtual)For Respondent: Dr Ranjeet Kaur, Sr. DR
Section 139(1)Section 143(1)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH HEARING THROUGH: HYBRID MODE BEFORE: SHRI. LALIET KUMAR, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 637 /Chd/2024 िनधा"रण वष" / Assessment Year : 2022-23 Pukhraj Singh Gujral The CPC बनाम 1528, Sector 36D, Bengaluru Chandigarh "थायी लेखा सं./PAN NO: AALCS8303C अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Yogesh Monga, C.A (Virtual) राज"व क" ओर से/ Revenue by : Dr Ranjeet Kaur, Sr. DR सुनवाई क" तारीख/Date of Hearing : 03/04/2025 उदघोषणा क" तारीख/Date of Pronouncement : 16/04/2025 आदेश/Order PER LALIET KUMAR, J.M This…

Mukeshkumar Amrutlal Shah, Mumbai vs. ACIT Circle 19(1), Mumbai

In the result, the appeal filed by the assessee stands allowed for statistical purposes

ITA 805/MUM/2025[2020-21]Status: HeardITAT Mumbai28 Mar 2025AY 2020-21

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 139(1)Section 139(9)Section 143(1)(a)Section 143(3)Section 234ASection 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “H(SMC)” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No. 805/Mum/2025 Assessment Year: 2020-21 Mukeshkumar Amrutlal Vs. ACIT Circle 19(1) Shah 89, Akashganga Building, 14th Floor, Bhulabhai Desai Road, Tata Garden Gate, Mumbai-400026 PAN:AEQPS6710R (Appellant) (Respondent) Appellant by Ms Sweety Garg (Virtually) Respondent by Shri Pravin Salukhe, SR. D.R. Date of Hearing 19.03.2025 Date of Pronouncement 28.03.2025 ORDER Per: Smt. Beena Pillai, J.M.: The present appeal filed by the assessee arises out…

Sridharan Venkatanarayanan, Secunderabad vs. DCIT., Circle- 12(1), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 32/HYD/2025[2018-19]Status: DisposedITAT Hyderabad27 Mar 2025AY 2018-19

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.32/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) Sri Sridharan Vs. Dy. Commissioner Of Venkatanarayanan Income Tax, Circle 12(1) Secunderabad Hyderabad Pan:Bgaps6316N (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C.A V. Balaji राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 24/03/2025 घोषणा की तारीख/Pronouncement: 27/03/2025 आदेश/Order

For Appellant: C.A V. BalajiFor Respondent: : Dr. Sachin Kumar, DR
Section 119(2)(b)Section 139(1)Section 139(5)Section 143(1)Section 91

…ITA 32 of 2025 Sridharan Venkatanarayanan आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-B ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA No.32/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) Sri Sridharan Vs. Dy. Commissioner of Venkatanarayanan Income Tax, Circle 12(1) Secunderabad Hyderabad PAN:BGAPS6316N (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: C.A V. Balaji राज" व "ारा/Revenue by:: Dr. Sachin Kumar, DR सुनवाई की तारीख/Date of hearing: 24/03/2025 घोषणा की तारीख/Pronouncement: 27/03/2…

Suresh Kumar Vobbilisetty, Hyderabad vs. Income Tax Officer, International Taxation-2, Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 1204/HYD/2024[2021-2022]Status: DisposedITAT Hyderabad07 Mar 2025AY 2021-2022

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1204/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2021-22) Shri Suresh Kumar Vs. Income Tax Officer Vobbilisetty, (International Taxation)-2 Hyderabad Hyderabad Pan:Acgpv5441G (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca K Hemalatha राज" व "ारा/Revenue By:: Shri Kumar Aditya, Dr सुनवाई की तारीख/Date Of Hearing: 15/01/2025 घोषणा की तारीख/Pronouncement: 07/03/2025 आदेश/Order

For Appellant: CA K HemalathaFor Respondent: : Shri Kumar Aditya, DR
Section 139(1)Section 143(1)Section 91

…the claim of Foreign Tax Credit cannot be denied merely on the ground of delay in filing Form-67. In support of his contention, he has relied upon the decision of the Bangalore Benches of the Tribunal in case of 42 Hertz Software India (P) Ltd vs. ACIT (2022) 139 Taxmann.com 448 (Bang.) as well as the decision of the Amritsar Bench of the Tribunal in case of Harbans Singh v. AO, CPC reported in 208 ITD 151. H3e has also relied upon the decision of the Delhi Bench of the Tribunal in case of NICDC Neemrana Solar Power Ltd. v. Deputy Commissioner of Income-tax reported in 171 Taxmann.com 653 and submitted that the T…

Arpit Kumar Tomar, Uttar Pradesh vs. Income Tax Officer, Lucknow

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 250/LKW/2023[2019-2020]Status: DisposedITAT Lucknow24 Feb 2025AY 2019-2020

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2019-20 Arpit Kumar Tomar Income Tax Officer V. Flat No.B3, B21, Krishna 6(1), Lucknow, Uttar Garden, Sadarpur, Ghaziabad, Pradesh. Uttar Pradesh-201021. Pan:Ajbpt8004B (Appellant) (Respondent) Appellant By: Shri V. Balaji, Fca Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 13 02 2025 Date Of Pronouncement: 24 02 2025 O R D E R

For Appellant: Shri V. Balaji, FCAFor Respondent: Shri Sanjeev Krishna Sharma, Addl
Section 139(1)Section 143(1)Section 154Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Assessment Year: 2019-20 Arpit Kumar Tomar Income Tax Officer v. Flat No.B3, B21, Krishna 6(1), Lucknow, Uttar Garden, Sadarpur, Ghaziabad, Pradesh. Uttar Pradesh-201021. PAN:AJBPT8004B (Appellant) (Respondent) Appellant by: Shri V. Balaji, FCA Respondent by: Shri Sanjeev Krishna Sharma, Addl. CIT(DR) Date of hearing: 13 02 2025 Date of pronouncement: 24 02 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: This appeal, by the assessee, is directed against the order…

Sudhir Sudarshan Gaur, Mumbai vs. Income Tax Officer, Ward-26(2)(1), Mumbai

In the result, the appeal filed by the assessee stands allowed for statistical purposes

ITA 6641/MUM/2024[2020-2021]Status: DisposedITAT Mumbai20 Feb 2025AY 2020-2021

Bench: Smt. Beena Pillai () I.T.A. No. 6641/Mum/2024 Assessment Year: 2020-21

Section 139(1)Section 139(9)Section 154Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) I.T.A. No. 6641/Mum/2024 Assessment Year: 2020-21 Sudhir Sudarshan Gaur Vs. The Income-Tax 1101, Ambrosia, Officer, 26(2)(1), Hiranandani Gardens, Kautilya Bhavan, Powai, Bandra Kurla Maharashtra-400076 Complex, PAN: AGZPG4869N Mumbai-400051 (Appellant) (Respondent) Appellant by Shri. Satish Mody Respondent by Shri. Sajit Nair, SR. D.R. Date of Hearing 13.02.2025 Date of Pronouncement 20.02.2025 ORDER Per: Smt. Beena Pillai, J.M.: The present appeal filed by the assessee arises out of order dated 28.10.2024…

Excelsoft Technologies Limited, Mysore vs. DCIT, Circle-1(1), Mysore

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2191/BANG/2024[2020-21]Status: DisposedITAT Bangalore13 Jan 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Prakash Chand Yadavassessment Year: 2020-21

For Appellant: Shri Bibhuti Ram Krishna, CAFor Respondent: Shri V. Parithivel, Jt.CIT (DR)(ITAT), Bengaluru
Section 115JSection 139(1)Section 143(1)Section 143(3)Section 154Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER Assessment year: 2020-21 Excelsoft Technologies Ltd., Vs. The Deputy Commissioner 1-B, Hootagalli Industrial Area, of Income Tax, Mysore – 570 018. Circle 1(1), PAN: AAACE 7999R Mysore. APPELLANT RESPONDENT Appellant by : Shri Bibhuti Ram Krishna, CA Respondent by : Shri V. Parithivel, Jt.CIT (DR)(ITAT), Bengaluru. Date of hearing : 19.12.2024 Date of Pronouncement : 13.01.2025 O R D E R Per Prashant Maharishi, Vice President 1. This appeal is filed by Excelsof…

Vivek Singhal, Bangalore vs. Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

In the result, the appeal filed by the assessee is allowed

ITA 1606/BANG/2024[2017-18]Status: DisposedITAT Bangalore06 Jan 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Shri Navaneeth .N. Kini, CAFor Respondent: Shri Subramanian .S, JCIT-DR
Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2017-18 Shri Vivek Singhal, C-401, Springfields The Deputy Apartments, Commissioner of Sarjapur Road, Income Tax, Varthur Hobli, Circle – 3(3)(1), Bangalore – 560 102. Bangalore. Vs. PAN: ARSPS5556L APPELLANT RESPONDENT Assessee by : Shri Navaneeth .N. Kini, CA Revenue by : Shri Subramanian .S, JCIT-DR Date of Hearing : 08-10-2024 Date of Pronouncement : 06-01-2025 ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed by the ass…

Ratan Lal Bhura, Bhutan vs. D.C.I.T., Circle - 2(1), Kolkata

In the result, the appeal filed by the assessee is allowed

ITA 1719/KOL/2024[2020-2021]Status: DisposedITAT Kolkata12 Nov 2024AY 2020-2021

Bench: Pradip Kumar Choubey & Sri Sanjay Awasthi

Section 139Section 143(1)Section 154Section 250Section 90

…आयकर अपीलीय अधिकरण कोलकाता 'एसएमसी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA श्री प्रदीप कुमार चौबे, न्याधयक सदस्य एवं श्री संजय अवस्थी, लेखा सदस्य के समक्ष Before PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 1719/KOL/2024 Assessment Year: 2020-21 Ratanlal Bhura………………………………………………………………Appellant [PAN: BGKPB 4811 R] Vs. DCIT, Circle-2(1), Kolkata………………………………………………Respondent Appearances: Assessee represented by: Siddharth Agarwal, Adv. Department represented by: Bibekananda Madhu, JCIT, Sr. DR. Date of concluding the hearing : Sep…

42 Hertz Software India (P.) Ltd. v. ACIT (139 Taxmann.com 448) — Cited in 62 Judgments | BharatTax