How many judgments cite Duraiswamy Kumaraswamy v. PCIT?

48 judgments on BharatTax cite Duraiswamy Kumaraswamy v. PCIT (460 ITR 615), spanning 2024 to 2026.

Which sections of the Income Tax Act does Duraiswamy Kumaraswamy v. PCIT come up under?

It is most often cited in judgments turning on Section 143(1), Section 90, Section 139(1), Section 154, Section 250, Section 91.

Duraiswamy Kumaraswamy v. PCIT

460 ITR 615High Court2024#2455 most cited

What is Duraiswamy Kumaraswamy v. PCIT authority for?

An assessee's claim for Foreign Tax Credit (FTC) cannot be rejected merely because Form 67 was filed after the due date under section 139(1), provided it is filed before the completion of assessment proceedings.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Also referred to as

Duraiswamy Kumaraswamy · foreign tax credit · FTC · Form 67 · section 139(1) due date · belated filing · assessment proceedings · section 90 · section 91 · rejection of FTC claim · Madras High Court

Also reported as

156 Taxmann.com 445

Sections most often in play

Section 143(1)Section 90 Section 139(1)Section 154 Section 250 Section 91 Section 128 Section 90A

Issues it is cited on

section 295 foreign tax credit section 91 section 90a rectification under section 154 section 90 azadi bachao andolan section 90(2)section 119(2)(b)section 139(5)section 119(2)tax treaty

Judgments citing Duraiswamy Kumaraswamy v. PCIT

ASST. COMMISSIONER OF INCOME TAX, MUMBAI vs. RELIANCE RETAIL LIMITED, MUMBAI

In the result, the appeal filed by the Revenue is dismissed, whereas the appeal filed by the assessee is partly allowed

ITA 4244/MUM/2025[2019-20]Status: DisposedITAT Mumbai10 Mar 2026AY 2019-20

Bench: SHRI SAKTIJIT DEY (Vice President), SHRI MAKARAND VASANT MAHADEOKAR (Accountant Member)

Section 135Section 143(3)Section 144BSection 14ASection 250Section 37(1)Section 80GSection 80JSection 92C

…legitimate claim cannot be denied. It is an undisputed fact that Form 67 is on record. We find that this issue is no longer res integra as held in favour of the assessee by the Hon’ble High Court of Madras in the case of Duraiswamy Kumaraswamy v. PCIT [2024] 460 ITR 615 (Mad) wherein it held that where assessee claimed foreign tax credit (FTC) and filed Form-67 after due date specified for furnishing return under section 139(1) but before completion of assessment proceedings, rejection of assessee's FTC claim was not proper. 123. Relying on the aforesaid decision, the learned AR submitted that the assessee had a…

AMITH VISHNAV GUDIMELLA,HYDERABAD vs. ITO, WARD-12(1), HYDERABAD, 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

…ign tax paid by the assessee on the earnings at foreign source and take a view inconformity with the established law discussed above.” 8. The Hon'ble Madras High Court in the case of Duraiswamy Kumaraswamy v. Principal Commissioner of Income-tax, reported in 460 ITR 615 has also held in para 11 to 13 as under: “11. The law laid down by the Hon'ble Apex Court in G.M.Knitting Industries (P) Ltd. (supra), which was referred above, would be squarely applicable to the present case. In the present case, the returns were filed without FTC, however the same was filed before passing of the final assessment order. The fi…

GOPAL KRISHNAN GOPINATH,CHENNAI vs. ASSESSING OFFICER INTERNATIONAL TAXATION, BSNL BUILDING GREAMS ROAD CHENNAI

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

ITA 3878/CHNY/2025[2020-2021]Status: DisposedITAT Chennai20 Feb 2026AY 2020-2021

Bench: Shri Inturi Rama Rao & Shri Manu Kumar Giri

For Appellant: Mr. Balamurugan MFor Respondent: Ms. R. Anitha, Addl. CIT

Section 139(1)Section 143(1)Section 89

…oreign Tax Credit [for short FTC] as per Form 67 filed by the assessee is allowable? 4. We find that this is covered against the assesee by the judgement of this jurisdictional High Court in the case of “Duraiswamy Kumaraswamy v. PCIT (2024) 296 Taxman 502/ 460 ITR 615 / 336 CTR 108(Mad.) (HC)”. 5. In the present case, we find that the assessee submitted Form 67 only on 24.03.2025, however, the intimation u/S 143(1) was issued on 15.03.2021. Therefore, the assessee filed Form 67 much after Gopal Krishnan Gopinath (Vs) Assessing Officer International :: 3 :: due date of filing of return as specified u/S 139(1…

ROHAN ATUL KHADILKAR ,PUNE vs. ITO, WARD 13(1), PUNE , PUNE

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

ITA 1200/PUN/2024[2021-22]Status: DisposedITAT Pune02 Feb 2026AY 2021-22

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.1200/Pun/2024 Assessment Year : 2021-22

For Appellant: Shri Kishor PhadkeFor Respondent: Date of hearing

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1200/PUN/2024 Assessment Year : 2021-22 Rohan Atul Khadilkar, Vs. Income Tax Officer, Apt 411, Woodland Harmony, Ward-13(1), Pune Kothrud, Pune 411038 Maharashtra PAN : ETWPK4758Q Appellant Respondent Assessee by : Shri Kishor Phadke Shri Vishwajit Shinde Revenue by : Date of hearing : 22.01.2026 Date of pronouncement : 02.02.2026 आदेश / ORDER The captioned appeal at the instance of assessee pertaining to the Assessment Year 2021-22 is directed against the order dated 30.03.2024 of…

RAVIKIRAN GOPALRAO ALAVANDI,PUNE vs. INCOME-TAX OFFICER, PUNE

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

ITA 2939/PUN/2025[2021-22]Status: DisposedITAT Pune30 Jan 2026AY 2021-22

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.2939/Pun/2025 Assessment Year : 2021-22

For Respondent: Assessee by Shri Anup Shaha

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2939/PUN/2025 Assessment Year : 2021-22 Ravikiran Gopalrao Alavandi, Vs. Income Tax Officer, A-2/21, Potins Parisar, Ward-13(1), Pune Off Girija Shankar Vihar, Karve Nagar, Pune 411052 Maharashtra PAN : ACUPA7585L Appellant Respondent : Assessee by Shri Anup Shaha (through virtual) Revenue by : Shri Vishwajit Shinde Date of hearing : 20.01.2026 Date of pronouncement : 30.01.2026 आदेश / ORDER The captioned appeal at the instance of assessee pertaining to the Assessment Year 2021-22 i…

NOBUHIRO WATABE,KANCHEEPURAM vs. DCIT, NCW-17(3), CHENNAI

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

ITA 3179/CHNY/2025[2018-19]Status: DisposedITAT Chennai23 Jan 2026AY 2018-19

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3179/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Ms. R. Kavitha, Addl.CIT

Section 139(1)Section 142(1)Section 143(1)Section 250

…ssary documents from foreign country and file Form~67 along with ROI. But, the petitioner uploaded the Form~67 on 08.10.2022. The reasons stated by the petitioner appears to be reasonable and genuine and further this Court in a similar case reported in (2024) 460 ITR 615 (Duraiswamy Kumaraswamy vs. Principal Commissioner of Income Tax and Other) passed the following order. “9.In the present case, the petitioner initially worked at Kenya and subsequently, he became the resident of India from the assessment years 2018-2019 and 2019-2020. The petitioner admitted the fact that he has filed his return in India on Aug…

KULDEEP SINGH,NEW DELHI vs. DCIT, CIRCLE-70(1), ITD, CIVIC CENTRE, NEW DELHI

Appeal is allowed

ITA 7725/DEL/2025[7725]Status: DisposedITAT Delhi23 Dec 2025

Bench: Sh. Satbeer Singh Godaraita No. 7725/Del/2025 : Asstt. Year: 2018-19 Kuldeep Singh, Vs Dcit, M-50, Mohan Garden, Uttam Nagar Circle-70(1), West Delhi, New Delhi-110059 Civic Centre, New Delhi (Appellant) (Respondent) Pan No. Bixps1786H Assessee By: Sh. Anshal Kumar, Ca Revenue By : Sh. Amit Shukla, Sr. Dr Date Of Hearing: 23.12.2025 Date Of Pronouncement: 23.12.2025 Order This Assessee’S Appeal For Assessment Year 2018-19 Arises Against The Addl./Jcit(A), Kochi’S Din & Order No. Itba/Apl/S/250/2025-26/1081296535(1) Dated 29.09.2025, In Proceedings U/S 143(1) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Anshal Kumar, CAFor Respondent: Sh. Amit Shukla, Sr. DR

Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 7725/Del/2025 : Asstt. Year: 2018-19 Kuldeep Singh, Vs DCIT, M-50, Mohan Garden, Uttam Nagar Circle-70(1), West Delhi, New Delhi-110059 Civic Centre, New Delhi (APPELLANT) (RESPONDENT) PAN No. BIXPS1786H Assessee by: Sh. Anshal Kumar, CA Revenue by : Sh. Amit Shukla, Sr. DR Date of Hearing: 23.12.2025 Date of Pronouncement: 23.12.2025 ORDER This assessee’s appeal for Assessment Year 2018-19 arises against the Addl./JCIT(A), Kochi’s DIN & order No. ITBA/APL/S/250/2025-26/1081296535(1) dated…

SHRI SARTH KUMAR SEKKANOR MURUGESAN,CHENNAI vs. ITO, NCW-22(4), CHENNAI

In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for statisti...

ITA 3067/CHNY/2025[2021-22]Status: DisposedITAT Chennai22 Dec 2025AY 2021-22

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.3067/Chny/2025 िनधा"रण वष"/Assessment Years: 2021-22 V. Shri Sarth Kumar Sekkanor Ito, Murugesan, Non-Corporate Ward-22(4), No.1, Thendral Avenue, West Gandhi Tambaram. Nagar, Avadi, Tiruvallur Chennai 600054 Tamil Nadu. [Pan: Eiups6478E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. R.S.Vigneshanand, CAFor Respondent: Mr.ARV Sreenivasan, CIT

Section 143(1)Section 154Section 90

…d by the judgment of the Hon’ble Jurisdictional High Court in the case of Duraiswamy Kumaraswamy (WP No. 5834 of 2022 Duraiswamy Kumaraswamy (WP No. 5834 of 2022 Duraiswamy Kumaraswamy (WP No. 5834 of 2022 & ors. Dated 06.10.2023 [460 & ors. Dated 06.10.2023 [460 ITR 615 (Madras). Hence, Hence, the ld. AR prayed for allowing the ground raised by the assessee. prayed for allowing the ground raised by the assessee. prayed for allowing the ground raised by the assessee. 5. The ld. DR Mr.ARV Sreenivasan Mr.ARV Sreenivasan, CIT relied on the order of the ld. CIT relied on the order of the ld. CIT(A). 6. Heard both t…

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

KARTHIKEYAN CHELLADURAI MADASAMY,KANCHIPURAM vs. ITO, NCC-22(1), TAMBARAM

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

ITA 2619/CHNY/2025[2019-20]Status: DisposedITAT Chennai26 Nov 2025AY 2019-20

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2619/Chny/2025 िनधा"रण वष"/Assessment Years: 2019-20 V. Karthikeyan Chelladurai Mandasamy, The Ito, No.32, Metha Nagar Main Road, Non-Corporate Circle-22(1), Mahal Lakshmi Nagar, Tambaram. Selaiyur, Kanchipuram – 600 073. [Pan: Anppm 6391K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Hitesh, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT

Section 143(1)Section 90

…icated the issue on merits. 4. The ld. AR for the assessee submits that the issue of foreign tax credit is covered by the judgment of the Hon’ble Jurisdictional High Court in the case of Duraiswamy Kumaraswamy (WP No. 5834 of 2022 & ors. Dated 06.10.2023 [460 ITR 615 (Madras). Hence, the ld. AR prayed for allowing the ground raised by the assessee. Karthikeyan Chelladurai Madasamy 5. The ld. DR Ms. R. Anita, Addl. CIT relied on the order of the ld. CIT(A). 6. Heard both the parties and perused the material available on record. In this case, the assessee claimed FTC of Rs.6,91,186/- under section 90 of th…

ANTRIX CORPORATION LTD,BANGALORE vs. DCIT CIRCLE 1(1)(1), BANGALORE, BANGALORE

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

ITA 1041/BANG/2025[2019-20]Status: DisposedITAT Bangalore14 Oct 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2019-20

For Appellant: Shri Deepak Gunashekar, CA

Section 143(1)Section 143(1)(a)Section 40ASection 90A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2019-20 M/s. Antrix Corporation Ltd., The Deputy Anthariksh Bhavan, Commissioner of RMV 2nd Stage, Income Tax, New BEL Road, Circle – 1(1)(1), Bengaluru – 560 094. Bangalore. Vs. PAN: AABCA4500B APPELLANT RESPONDENT Assessee by : Shri Deepak Gunashekar, CA : Shri Shivanand H Kalakeri, Revenue by CIT-DR Date of Hearing : 16-07-2025 Date of Pronouncement : 14-10-2025 ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed by the assesse…

DHRITIMAN ROY,BANGALORE vs. INCOME TAX OFFICER, WARD-4(2)(1), BENGALURU

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

ITA 542/BANG/2025[2019-20]Status: DisposedITAT Bangalore11 Sept 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri S.P. Chidambaram, ARFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Revenue

Section 139(1)Section 139(5)Section 143(1)Section 234CSection 250Section 90

…on’ble High Court of Madras in the following cases: a) Madan Kumar Sivinigari Vs. ITO (2025) 172 taxmann.com 650 (Bangalore – Trib.) b) Basavalinga Sadasivaiah Ajaikumar Vs. ADIT (2024) 169 taxmann.com 397 (Bangalore – Trib.) c) Duraiswamy Kumaraswamy (2023) 460 ITR 615 (Madras) 8. The ld. D.R. on the other hand supported the order of the ld. Addl. JCIT(A). Shri Dhritiman Roy Page 5 of 12 9. We have heard the rival submissions and perused the materials available on record. It is an undisputed fact that the assessee has filed his revised return u/s 139(5) of the Act on 31.3.2020 declaring additional income of R…

KRISHNA MUNIRAMAIAH,BANGALORE vs. DCIT, CIRCLE-3(3)(1) , BANGALORE

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

ITA 435/COCH/2025[AY 2017-18]Status: DisposedITAT Cochin14 Aug 2025

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Year: 2017-18 Krishna Muniramaiah .......... Appellant 728, 2Nd Cross Road, Hrbr Layout, 1St Block Kalyannagar S.O., Bangalore 560043 S.O. [Pan: Agapg9616Q] Vs. Dcit, Circle 3(3)(1), Bangalore .......... Respondent Assessee By: Shri Siddesh Nagraj Gaddi, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 05.08.2025 Date Of Pronouncement: 14.08.2025

For Appellant: Shri Siddesh Nagraj Gaddi, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 143(1)

…at High Court in the case of Deepak Pragjibhai Gondaliya v. PCIT [2025] 175 taxmann.com 985 and the decisions of the Hon'ble Madras High Court in the case of Venkatesh Krishnamooarti v. PCIT [2024] 169 taxmann.com 339 and Duraiswamy Kumaraswamy v. PCIT [2023] 460 ITR 615. In the light of this legal position, we are of the considered opinion that the CPC was not justified in denying foreign tax credit to the appellant. Accordingly, we restore the matter to CPC to amend the intimation allowing foreign tax credit to the assessee. 7. In the result, the appeal filed by the assessee stands allowed. Order pronounced i…

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

BALASUBRAMANIAN SARAVANAN,CHENNAI vs. ITO, NCW-17(7), CHENNAI

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

ITA 1498/CHNY/2025[2017-18]Status: DisposedITAT Chennai21 Jul 2025AY 2017-18

Bench: Shri George George Kand Shri S.R. Raghunatha

For Appellant: Shri Abhishek Murali, CAFor Respondent: Shri AR. V. Sreenivasan, CIT

Section 119(2)(b)Section 139(1)Section 143(1)Section 250Section 90

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…

NAGARAJAN SHAPOORNA,MADURAI vs. ITO, NCW-1(7),, MADURAI

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

ITA 812/CHNY/2025[2021-22]Status: DisposedITAT Chennai30 Jun 2025AY 2021-22

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.812/Chny/2025 िनधा"रण वष"/Assessment Year: 2021-22 Nagarajan Shapoorna, Vs. The Income Tax Officer, 2A, Vp Rathinasamy Nadar Road, Non Corporate Ward 1(7), Visalakshipuram, Madurai 625 014. Madurai. [Pan:Djwps7535G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Thulasiram, Advocate ""थ" की ओर से/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 04.06.2025 घोषणा की तारीख /Date Of Pronouncement : 30.06.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 27.01.2025 Passed By The Addl/Jcit(A)-1, Gurugram For The Assessment Year 2021-22. 2. The Assessee Raised 7 Grounds Of Appeal Amongst Which, The Only Issue Emanates For Our Consideration As To Whether The Ld. Cit(A) Is Justified In Confirming The Disallowance Made By The Assessing Officer Towards Foreign Tax Credit Claimed At ₹.1,82,847/- Under Section 90/90A Of 2

For Appellant: Shri R. Thulasiram, AdvocateFor Respondent: Ms. R. Anita, Addl. CIT

Section 143(1)Section 154Section 90

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी एस.एस. िव"ने" रिव, "ाियक सद" एवं "ी अिमताभ शु"ा, लेखा सद" के सम" Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Amitabh Shukla, Accountant Member आयकर अपील सं./I.T.A. No.812/Chny/2025 िनधा"रण वष"/Assessment Year: 2021-22 Nagarajan Shapoorna, Vs. The Income Tax Officer, 2A, VP Rathinasamy Nadar Road, Non Corporate Ward 1(7), Visalakshipuram, Madurai 625 014. Madurai. [PAN:DJWPS7535G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri R. Thulasiram, Advocate ""थ" की ओर से/Respondent…

CHATHADI KRISHNAN PARVATHI,MADURAI vs. ITO, NCC-1,, MADURAI

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

ITA 932/CHNY/2025[2019-20]Status: DisposedITAT Chennai18 Jun 2025AY 2019-20

Bench: Shri George George Kand Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 932/Chny/2025 िनधा"रण वष"/Assessment Year:2019-20 Ms. Chathadi Krishnan The Income Tax Officer, Parvathi, Vs. Non-Corporate Circle 1, Flat No.9, Block-B, Madurai Swagath Residency, 708-A, 17Th Cross Street, Anna Nagar, Madurai – 625 020. Pan: Clypp 0358P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. Kvsk Bhavana, Ca ""यथ" क" ओर से/Respondent By : Shri Kumar Chandan, Jcit सुनवाई क" तारीख/Date Of Hearing : 17.06.2025 घोषणा क" तारीख/Date Of Pronouncement : 18.06.2025

For Appellant: Ms. KVSK Bhavana, CAFor Respondent: Shri Kumar Chandan, JCIT

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

…ued u/s.143(1) of the Act dated 12.02.2021). The Chennai Bench of the Tribunal in the case of Smt. Chengam Durga, supra on identical facts by following the judgment of the Hon’ble Jurisdictional High Court in the case of Duraiswamy Kumaraswamy vs. PCIT [2024] 460 ITR 615 (Madras) decided the issue in favour of the assessee. The relevant finding of the Chennai Bench of Tribunal reads as follows:- “2. The assessee filed return of income on 09.09.2021 and claimed relief u/s 90 for Rs.1.51 Lacs. The return was processed by CPC u/s 143(1) on 05.07.2022 wherein this credit was denied since the assessee did not file app…

VIVEK TIWARI,HYDERABAD vs. ACIT, CIRCLE 3, SURI, SURI

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

ITA 163/KOL/2025[2020-21]Status: DisposedITAT Kolkata16 Jun 2025AY 2020-21

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

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

…decisions in support of the claim that filing of Form No. 67 is directory and not mandatory and therefore, the relief of foreign tax credit is allowable as Form No. 67 was available at the time of processing of the return: “i) Duraiswamy Kumaraswamy Vs. PCIT-460 ITR 615 (Madras) ii) Kuthoore Venkatasubramanian Vs. PCIT-168 taxmann.com 622 (Madras) iii) Venkatesh Krishnamoorti Vs. PCIT-169 taxmann.com 339 (Madras) iv) Rahul Anand Vs. ADIT, CPC-169 taxmann.com 281 (Kolkata ITAT) v) Surendra Goenka Vs. ADIT-169 taxmann.com 306 (Kolkata ITAT) vi) BGA Electrical (P.) Ltd. Vs. DCIT-169 taxmann.com 272 (Kolkata ITAT) v…

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