Sonakshi Sinha v. CIT

142 Taxmann.com 414Income Tax Appellate Tribunal2022#3270 most cited

What is Sonakshi Sinha v. CIT authority for?

The requirement to file Form 67 by the due date for claiming foreign tax credit is directory, not mandatory, if filed before the completion of assessment proceedings.

37

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Also referred to as

Sonakshi Sinha v. CIT · Form 67 · foreign tax credit · rule 128(9) · directory · mandatory · before completion of assessment · section 139(1)

Sections most often in play

Section 90Section 139(1)Section 143(1)Section 154Section 91Section 119(2)(b)Section 139(5)Section 250

Issues it is cited on

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

Judgments citing Sonakshi Sinha v. CIT

RAJIV RAMESH LULLA,MAHALAXMI , MUMBAI vs. DCIT/ACIT, CHENNAI

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

ITA 4087/CHNY/2025[2018-2019]Status: DisposedITAT Chennai10 Apr 2026AY 2018-2019

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita No.: 4087/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Shri Rajiv Ramesh Lulla, The Dcit/Acit, 3503A, Vivarea Sane Guruji Marg, Vs. Non-Corporate Circle 7(1), Jacob Circle, Chennai Mahalaxmi Mumbai, Mumbai – 400 011. Pan: Aiapr 3119D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Piyush Chajjed, Ca (Through Virtual Mode) ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 09.04.2026 घोषणा क" तारीख/Date Of Pronouncement : 10.04.2026

For Appellant: Shri Piyush Chajjed, CAFor Respondent: Ms. Gouthami Manivasagam
Section 139(1)Section 143(2)Section 143(3)Section 234ASection 250Section 270ASection 90

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 4087/CHNY/2025 िनधा"रण वष"/Assessment Year: 2018-19 Shri Rajiv Ramesh Lulla, The DCIT/ACIT, 3503A, Vivarea Sane Guruji Marg, Vs. Non-Corporate Circle 7(1), Jacob Circle, Chennai Mahalaxmi Mumbai, Mumbai – 400 011. PAN: AIAPR 3119D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Piyush Chajjed, CA (Through Virtual M…

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, 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…

SHRI. JOHN KISHORE,TAMIL NADU vs. ASSESSING OFFICER, MADURAI

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

ITA 4090/CHNY/2025[2020-21]Status: DisposedITAT Chennai02 Mar 2026AY 2020-21

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 4090/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Shri John Kishore, The Deputy Commissioner No.13, Munsif Court South Vs. Of Income Tax, Street, Sattur, Non-Corporate Circle 2, Virudhunagar – 626 203. Madurai Pan: Aztpj 1241L (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri S.P. Chidambaram, Advocate ""यथ" क" ओर से/Respondent By : Shri Aroon Praasad, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 26.02.2026 घोषणा क" तारीख/Date Of Pronouncement : 02.03.2026 आदेश/ O R D E R Per George George K: This Appeal Filed By The Assessee Is Directed Against The Addl./Jcit(A)’S, Indore Order Dated 09.10.2025 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Year Is 2020-21. :- 2 -: 2. The Solitary Issue That Is Raised Is Whether The First Appellate Authority (Faa) Had Erred In Law & On Facts In Not Granting Foreign Tax Credit (Ftc) Of Rs.5,73,078/-.

For Appellant: Shri S.P. Chidambaram, AdvocateFor Respondent: Shri Aroon Praasad, Addl.CIT
Section 119(2)(b)Section 139(1)Section 139(5)Section 143(1)Section 154Section 250Section 90

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 4090/CHNY/2025 िनधा"रण वष"/Assessment Year: 2020-21 Shri John Kishore, The Deputy Commissioner No.13, Munsif Court South Vs. of Income Tax, Street, Sattur, Non-Corporate Circle 2, Virudhunagar – 626 203. Madurai PAN: AZTPJ 1241L (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri S.P. Chidambaram, Advocate ""यथ" क" ओर से…

TABASSUM ABDULLA INAMDAR,MUMBAI vs. DCIT 42(3)(1), MUMBAI

In the result, appeal of the assessee is allowed

ITA 6561/MUM/2025[2018-19]Status: DisposedITAT Mumbai16 Feb 2026AY 2018-19

Bench: Shri Anikesh Banerjee & Shri Girish Agrawalassessment Year: 2018-19

For Appellant: Shri Sunil Hirawat, CAFor Respondent: Shri Hemanshu Joshi, Sr. DR
Section 139(1)Section 143(1)Section 154Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2018-19 Tabassum Abdulla Inamdar DCIT 42 (3) (1) 703, Tower B, Imperial Kautilya Bhavan, Bandra Kurla Heights, Best Nagar, Complex, Mumbai, Vs. Goregaon Malad, Link Road, Maharashtra, 400051 Mumbai (PAN: AAAPI4635D) (Appellant) (Respondent) Present for: Assessee : Shri Sunil Hirawat, CA Revenue : Shri Hemanshu Joshi, Sr. DR Date of Hearing : 08.12.2025 Date of Pronouncement : 16.02.2026 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed b…

SUVODEEP PYNE,GARIA vs. ITO, WARD 63(1),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2252/KOL/2025[2020-2021]Status: DisposedITAT Kolkata21 Jan 2026AY 2020-2021

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.2251&2252/Kol/2025 Assessment Years: 2018-19 & 2020-21 Suvodeep Pyne…………………..…..……….………….……….……….……Appellant Castle Apt 3B, 129, Garia Main Road, Kamdahari, Garia S.O, W.B-700084.. [Pan: Bbypp8655C] Vs. Ito, Ward-63(1), Kolkata……………………………..…….....……...…..…..Respondent Appearances By: Shri Siddharth Pratim Dutta, Adv. & Sanjana Jha, Adv., Appeared On Behalf Of The Appellant. Shri S B Chakraborthy, Cit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 04, 2025 Date Of Pronouncing The Order : January 21, 2026 Order Per Pradip Kumar Choubey: Both The Captioned Appeals Have Been Preferred By The Assessee For The Assessment Years 2018-19 & 2020-21 Against Separate Orders Both Dated 09.08.2025 Of The Addl/Jcit(A) Kochi [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since, The Issues Involved In Both The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order. Ita No.2251/Kol/2025 Is Taken As Lead Case For Narration Of Facts. Ita No.2251/Kol/2025 – Brief Facts Of The Case Are That In This 2. Case, The Assessee Filed His Return Of Income For The Fy-2017-18, Relevant To The A.Y- 2018-19 On 29.08.2018 By Disclosing Gross Total Income Of Rs. 68,85,998/- & Claimed Deduction A Sum Of Ra.7,455/-. During The Year Under Consideration, The Assessee Disclosed Income From Salary Of

Section 111ASection 112Section 154Section 250Section 90

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member ITA Nos.2251&2252/Kol/2025 Assessment Years: 2018-19 & 2020-21 Suvodeep Pyne…………………..…..……….………….……….……….……Appellant Castle Apt 3B, 129, Garia Main Road, Kamdahari, Garia S.O, W.B-700084.. [PAN: BBYPP8655C] vs. ITO, Ward-63(1), Kolkata……………………………..…….....……...…..…..Respondent Appearances by: Shri Siddharth Pratim Dutta, Adv. And Sanjana Jha, Adv., appeared on behalf of the appellant. Shri S B Chakraborthy, CIT, Sr. DR, appeared…

SUVODEEP PYNE,GARIA vs. ITO, WARD 63(1), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2251/KOL/2025[2018-2019]Status: DisposedITAT Kolkata21 Jan 2026AY 2018-2019

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.2251&2252/Kol/2025 Assessment Years: 2018-19 & 2020-21 Suvodeep Pyne…………………..…..……….………….……….……….……Appellant Castle Apt 3B, 129, Garia Main Road, Kamdahari, Garia S.O, W.B-700084.. [Pan: Bbypp8655C] Vs. Ito, Ward-63(1), Kolkata……………………………..…….....……...…..…..Respondent Appearances By: Shri Siddharth Pratim Dutta, Adv. & Sanjana Jha, Adv., Appeared On Behalf Of The Appellant. Shri S B Chakraborthy, Cit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 04, 2025 Date Of Pronouncing The Order : January 21, 2026 Order Per Pradip Kumar Choubey: Both The Captioned Appeals Have Been Preferred By The Assessee For The Assessment Years 2018-19 & 2020-21 Against Separate Orders Both Dated 09.08.2025 Of The Addl/Jcit(A) Kochi [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since, The Issues Involved In Both The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order. Ita No.2251/Kol/2025 Is Taken As Lead Case For Narration Of Facts. Ita No.2251/Kol/2025 – Brief Facts Of The Case Are That In This 2. Case, The Assessee Filed His Return Of Income For The Fy-2017-18, Relevant To The A.Y- 2018-19 On 29.08.2018 By Disclosing Gross Total Income Of Rs. 68,85,998/- & Claimed Deduction A Sum Of Ra.7,455/-. During The Year Under Consideration, The Assessee Disclosed Income From Salary Of

Section 111ASection 112Section 154Section 250Section 90

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member ITA Nos.2251&2252/Kol/2025 Assessment Years: 2018-19 & 2020-21 Suvodeep Pyne…………………..…..……….………….……….……….……Appellant Castle Apt 3B, 129, Garia Main Road, Kamdahari, Garia S.O, W.B-700084.. [PAN: BBYPP8655C] vs. ITO, Ward-63(1), Kolkata……………………………..…….....……...…..…..Respondent Appearances by: Shri Siddharth Pratim Dutta, Adv. And Sanjana Jha, Adv., appeared on behalf of the appellant. Shri S B Chakraborthy, CIT, Sr. DR, appeared…

SHRI KRISHNAMOORTHY EZHILARASAN,CHENNAI vs. ITO, INT. TAXATION WARD-1(1), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 2101/CHNY/2025[2018-19]Status: DisposedITAT Chennai24 Oct 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.S.P. ChidambaramFor Respondent: Mr.Saujanya Ranjan, IRS
Section 139(1)Section 139(5)Section 143(1)Section 90Section 90A

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2101/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 v. Shri Krishnamoorthy Ezhilarasan, The ITO, 189, 2nd Main Road, New Kumaran International Taxation Ward- Nagar, Sholinganallur, 1(1), Chennai-600 119. Chennai [PAN: AAZPE 2544 C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.S.P. Chidambaram, Advocate ""यथ"…

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…

SHRI. GIRIDHAR CHIDANAMARRI,VILLIVAKKAM vs. ITO, NON CORP WARD 17(6), CHENNAI

In the result, the appeal of the assessee is allowed

ITA 1824/CHNY/2025[2019-20]Status: DisposedITAT Chennai03 Sept 2025AY 2019-20

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.1824/Chny/2025 Assessment Years: 2019-20 Shri Giridhar Chidanamarri Income Tax Officer, No.21/32 Sri Kara Flats, Non-Corporate Ward-17(6), Kaveri Street, Villivakkam, Chennai. Tamil Nadu – 600 049. [Pan: Adspg2451L] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Ms.Sonali, Advocate प्रत्यर्थी की ओर से /Revenue By : Shri Veeramany K, Irs सुनवाई की तारीख/Date Of Hearing : 25.08.2025 घोषणा की तारीख /Date Of Pronouncement : 03.09.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Ms.Sonali, AdvocateFor Respondent: Shri Veeramany K, IRS
Section 139Section 139(1)Section 139(5)Section 90

…139(1). Aggrieved, the assessee is in further appeal before us. 4. We find that filing of Form 67 has been held to be directory and not mandatory in many decisions of the Tribunal. The Mumbai Tribunal, in its recent decision, titled as Sonakshi Sinha vs. CIT (142 Taxmann.com 414), held as under: - 12. We have carefully considered the rival contention and perused the orders of the lower authorities. Short question in this appeal is whether assessee is entitled to foreign tax credit even when form number 67 required to be filed according to the provisions of rule 128 (9) of the Income Tax Rules on or before the due…

SHRI RAJARAJAN NAGESHWAR RAO,KANCHIPURAM vs. ITO, NCW-22(6), CHENNAI

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

ITA 1746/CHNY/2025[2019-20]Status: DisposedITAT Chennai25 Aug 2025AY 2019-20

Bench: Shri George George Kand Shri Jagadish

For Appellant: Ms. Sonali, Advocate &For Respondent: Smt. Anitha, Addl.CIT
Section 139(1)Section 143(1)Section 154Section 250Section 90

…l in the case of Ariyalur Deva Senathipathy reads as follows:- “4. We find that filing of Form 67 has been held to be directory and not mandatory in many decisions of the Tribunal. The Mumbai Tribunal, in its recent decision, titled as Sonakshi Sinha vs. CIT (142 Taxmann.com 414), held as under: - 12. We have carefully considered the rival contention and perused the orders of the lower authorities. Short question in this appeal is whether assessee is entitled to foreign tax credit even when form number 67 required to be filed according to the provisions of rule 128 (9) of the Income Tax Rules on or before the du…

LAKSHMI SUNDARARAJAN,CHENNAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE-10(1),, CHENNAI

In the result, The appeal stand allowed’’

ITA 1336/CHNY/2025[2018-19]Status: DisposedITAT Chennai07 Aug 2025AY 2018-19

Bench: Hon’Ble Ms Padmavathy S, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.1336/Chny/2025 (धििाारणवर्ा / Assessment Year: 2018-2019) Lakshmi Sundararajan, Vs. Deputy Commissioner Of Income Tax, Flat S1, Arunachala Thendral, Non-Corporate Circle-10(1), No.14, 8Th Cross Street, Chennai. Shastri Nagar, Adyar, Chennai-600 020. [Pan : Alpps0557G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.S.Sridhar, Advocate, प्रत्यर्थी की ओर से /Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/Date Of Hearing : 06.08.2025 घोषणा की तारीख /Date Of Pronouncement : 07.08.2025 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Mr.S.Sridhar, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 139Section 139(1)Section 143(1)Section 90

…आयकर अपीलीय अधिकरण ‘बी’’ न्यायपीठ चेन्नई में। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय एमएस पद्मावती एस ,लेखा सदस्य एवं माननीय श्री मनु कुमार गिरि, न्यागयक सदस्य के समक्ष। BEFORE HON’BLE MS PADMAVATHY S, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ ITA No.1336/Chny/2025 (धििाारणवर्ा / Assessment Year: 2018-2019) Lakshmi Sundararajan, Vs. Deputy Commissioner of Income Tax, Flat S1, Arunachala Thendral, Non-Corporate Circle-10(1), No.14, 8th Cross Street, Chennai. Shastri Nagar, Adyar, Chennai-600 020. [PAN : ALPPS0557G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर…

RAJ TALREJA,UDAIPUR vs. ACIT, CIRCLE-2, UDAIPUR

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

ITA 3419/MUM/2025[2020-21]Status: DisposedITAT Mumbai31 Jul 2025AY 2020-21

Bench: Shri Sandeep Gosain & Shri Girish Agrawalassessment Year: 2020-21 Raj Talreja Assistant Commissioner Of 101-102, Indraprastha Complex, Income Tax, Gurudwara, Udaipur, Vs. Circle-2, Rajasthan Rajasthan - 313001 (Pan : Aafpt7962D) (Appellant) (Respondent)

For Appellant: Shri Vishwas Mehendale, AdvocateFor Respondent: Shri. Annavaram Kosuri, Sr.DR
Section 139(1)Section 143(1)Section 154Section 234ASection 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2020-21 Raj Talreja Assistant Commissioner of 101-102, Indraprastha Complex, Income Tax, Gurudwara, Udaipur, Vs. Circle-2, Rajasthan Rajasthan - 313001 (PAN : AAFPT7962D) (Appellant) (Respondent) Present for: Assessee : Shri Vishwas Mehendale, Advocate Revenue : Shri. Annavaram Kosuri, Sr.DR Date of Hearing : 24.07.2025 Date of Pronouncement : 31.07.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order…

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 KUMAR PARTHASARATHY,CHENNAI vs. ITO, NCW-15(1), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 853/CHNY/2025[2020-21]Status: DisposedITAT Chennai07 Jul 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.Y. Sridhar, FCAFor Respondent: Mr. Gautham S. Mukundan
Section 139(1)Section 91

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.853/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 v. Nanda Kumar Parthasarathy, The ITO, 315, Ramaniyam Katima, Non-Corporate Ward-15(1), 148, Pillaiyar Koil Street, Chennai. Thuraipakkam, Chennai-600 097. [PAN: CDJPP 3991 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.Y. Sridhar, FCA ""यथ" क" ओर से /Respo…

SHRI RAMASAMY JAYAKUMAR,KANCHIPURAM vs. DCIT, NON CORP. CIRCLE-17(1), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 852/CHNY/2025[2020-21]Status: DisposedITAT Chennai07 Jul 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.S.P. ChidambaramFor Respondent: Mr.Gautham S. Mukundan
Section 139(1)Section 139(5)Section 143(1)Section 90

…ory in nature. And further observed that the Rule is only for the implementation of the provisions of the Act and it would always be directory in nature. On this issue, we also note that the Mumbai Tribunal, in its decision, titled as Sonakshi Sinha vs. CIT (142 Taxmann.com 414), held as under: - 12. We have carefully considered the rival contention and perused the orders of the lower authorities. Short question in this appeal is whether assessee is entitled to foreign tax credit even when form number 67 required to be filed according to the provisions of rule 128 (9) of the Income Tax Rules on or before the d…

PRAVEEN SAXENA,LUCKNOW vs. ITO-6(1), LUCKNOW-NEW

The appeal of the assessee stands allowed

ITA 202/LKW/2024[2020-21]Status: DisposedITAT Lucknow03 Jul 2025AY 2020-21

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2020-21 Praveen Saxena V. Income Tax Officer 6(1) Flat No.G-01, Tower-J Lucknow - New Shalimar Gallant Vigyanpuri, Mahanagar Lucknow Tan/Pan:Ajpps5818N (Appellant) (Respondent) Appellant By: Shri Samrat Chandra, C.A. Respondent By: Shri Sanjeev Krishna Sharma, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 07.02.2024, Passed By The Ld. Commissioner Of Income Tax (Appeal), National Faceless Appeal Centre (Nfac), Delhi For Assessment Year 2020-21. 2.0 The Brief Facts Of The Case Are That The Assessee Filed His Return Of Income For The Year Under Consideration On 09.01.2021, Declaring A Total Income Of Rs.22,57,120/- & Also Claimed Relief Under Section 90 Of The Income Tax Act, 1961 (Hereinafter Called “The Act’) For A Sum Of Rs.3,48,632/- Being Foreign Tax Credit. The Centralized Processing Centre (Cpc) Processed The Return Under Section 143(1) Of The Act & Rejected The Relief Of Rs.3,48,632/- Claimed By The Assessee Under Section 90 Of The

For Appellant: Shri Samrat Chandra, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 139(1)Section 143(1)Section 154Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2020-21 Praveen Saxena v. Income Tax Officer 6(1) Flat No.G-01, Tower-J Lucknow - New Shalimar Gallant Vigyanpuri, Mahanagar Lucknow TAN/PAN:AJPPS5818N (Appellant) (Respondent) Appellant by: Shri Samrat Chandra, C.A. Respondent by: Shri Sanjeev Krishna Sharma, D.R. O R D E R This appeal has been preferred by the Assessee against the order dated 07.02.2024, passed by the ld. Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi for Assessment Year 2020-21. 2.0 Th…

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…

ALOK KUMAR JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(3)(1), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 439/BANG/2025[2019-20]Status: DisposedITAT Bangalore08 May 2025AY 2019-20

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year: 2019-20

For Appellant: Shri Balaji V., CAFor Respondent: Ms. Neha Sahay, Jt.CIT (DR)(ITAT), Bengaluru
Section 139(1)Section 143(1)Section 143(1)(a)Section 246A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment year: 2019-20 Alok Kumar Jain, Vs. The Deputy Commissioner C/o. Blackstone Advisors India Private Ltd., of Income Tax, 5th Floor, Express Towers, Circle 3(3)(1), Nariman Point, Bangalore. Mumbai – 400 021. PAN: AJLPJ 1031E APPELLANT RESPONDENT Appellant by : Shri Balaji V., CA Respondent by : Ms. Neha Sahay, Jt.CIT (DR)(ITAT), Bengaluru. Date of hearing : 05.05.2025 Date of Pronouncement : 08.05.2025 O R D E R Per Prashant Maharishi, Vice President 1.…

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…

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