Sonakshi Sinha v. CIT

142 Taxmann.com 414Income Tax Appellate Tribunal2022#3230 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 366,005 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

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

…ITA No 1204 of 2024 Suresh Kumar Vobbilisetty IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ SM- A‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member आ.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 Per Vij…

Monika Rathore, Gwalior vs. Income Tax Officer Ward -1, Morena

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

ITA 290/AGR/2024[MONIKA RATHORE]Status: DisposedITAT Agra06 Feb 2025

Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2023-24

Section 139(1)Section 139(4)Section 143(1)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRABENCH, AGRA BEFORE : SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER And SHRI SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2023-24 Monika Rathore, Suman Kunj, Income-tax Officer, Behind Pitambra Dharam Kanta, v. Ward-1, Morena, Gole Ka Mandir, Gwalior Madhya Pradesh Residency, S.O. GWL DISLARI, Gwalior-474005(M.P.). PAN :ESEPR4702Q (Appellant) (Respondent) Assessee by Sh. Nitin Gulati, Advocate Revenue by Sh. Shailendra Srivastava, Sr. DR Date of hearing 09.01.2025 Date of pronouncement 06.02.2025 ORDER PER RAMIT KOCHAR, AM: This appeal in ITA No. 290/Agr/2024 for the asses…

Ankita Paliwal, Aligarh, Uttar Pradesh vs. Commissioner of Income Tax, Aligarh

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

ITA 195/AGR/2024[AY 2018-19]Status: DisposedITAT Agra06 Feb 2025

Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2018-19

Section 139(1)Section 143(1)Section 154Section 234ASection 90

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRABENCH, AGRA BEFORE : SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER And SHRI SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2018-19 Mrs.Ankita Paliwal, ACIT, 4(1)(1), H.No. 3/249/1420, v. Aayakar Bhawan Pragati Nagar, Gali No. 2 Marris Road Near ADA Colony, Aligarh, U.P. Part-I, Ramghat Road, Aligarh-202001 (U.P.) PAN :AYZPP3923E (Appellant) (Respondent) Assessee by Ms. Akshi Singhal, C.A. Revenue by Sh. Shailendra Srivastava, Sr. DR Date of hearing 16.01.2025 Date of pronouncement 06.02.2025 ORDER PER RAMIT KOCHAR, AM: This appeal in ITA No. 195/Agr/2024 for the assessment…

Income Tax Officer, Chennai vs. Sysarc Informatix Pvt.Ltd, Chennai

In the result, The appeal stand allowed’’

ITA 1213/CHNY/2024[2017-18]Status: DisposedITAT Chennai11 Sept 2024AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.1213/Chny/2024 (िनधा"रणवष" / Assessment Year: 2017-2018) The Income Tax Officer, Vs. M/S. Sysarc Informatix Private Limited, Corporate Ward 6(3) New No.13, Old No.195, Chennai. Defence Officers Colony, Nandambakkam, Chennai 600 032. [Pan : Aaecs 6891A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Ms. Anitha, Irs, Addl. Cit. ""यथ" क" ओर से /Respondent By : Ms. S. Subashini, C.A. सुनवाई क" तार"ख/Date Of Hearing : 09.09.2024 घोषणा क" तार"ख /Date Of Pronouncement : 11.09.2024 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Ms. Anitha, IRS, Addl. CITFor Respondent: Ms. S. Subashini, C.A
Section 139Section 139(1)Section 143(3)Section 90

…आयकर अपीलीय अिधकरण ‘सी’’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" एवं माननीय "ी मनु कुमार िग"र, "ाियक सद" के सम"। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ ITA No.1213/Chny/2024 (िनधा"रणवष" / Assessment Year: 2017-2018) The Income Tax Officer, Vs. M/s. Sysarc Informatix Private Limited, Corporate Ward 6(3) New No.13, Old No.195, Chennai. Defence Officers Colony, Nandambakkam, Chennai 600 032. [PAN : AAECS 6891A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Ms. Anith…

Avik Anup Prabhu, New Delhi vs. Deputy Commissioner of Income Tax, New Delhi

In the result, the appeal of the assessee is allowed

ITA 775/DEL/2024[2020-21]Status: DisposedITAT Delhi06 Aug 2024AY 2020-21

Bench: Shri Saktijit Dey & Shri S Rifaur Rahmanassessment Year : 2020-21 Avik Anup Prabhu Vs. Dcit, Circle 22(2), Osho Drive, Gadaipur, Income Tax Department, Mehrauli, C.R. Building, I.P. Estate, New Delhi – 110 030 New Delhi – 110 002 (Pan: Axipp8009P) (Appellant) (Respondent) Appellant By : Shri Aditya Kumar, Ca & Shri Ankur Agarwal, Ca Respondent By : Shri Kanv Bali, Sr. Dr. Date Of Hearing : 30.07.2024 Date Of Pronouncement : 06.08.2024 Order

For Appellant: Shri Aditya Kumar, CA &For Respondent: Shri Kanv Bali, Sr. DR
Section 139(1)Section 154Section 90

…see.” 4.1 Identical view has been expressed by the Coordinate Bench in the following decisions as well : a) Manoj Kumar Srivastava vs. ACIT (2024) 163 taxmman.com 296 (Delhi – Trib). b) Deepak Shimoga Padmaraju vs. Assistant Director of Income Tax/ITO (2024) 162 Taxmann.com 96 (Bangalore –Trib.) c) ITO vs. Ramesh Kumar Rathi (2005) 143 Taxman 33 (Kol – Trib) 5. Respectfully following the consistent view expressed by the Coordinate Benches, we allow assessee’s claim and direct the Assessing Officer to grant Credit of FTC, after factual verification. 6. In the result, the appeal of the assessee is allowed. Above…

Asha Rani Pandya, Indore vs. CPC Bangalore, Bangalore

In the result, the appeal is allowed

ITA 176/IND/2024[2019-20]Status: DisposedITAT Indore28 Jun 2024AY 2019-20

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniasha Rani Pandya Dcit/Acit-1(1) 389 1Ad- Scheme No.74C Indore Vijay Nagar, Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aqqpp7081A Assessee By Ms. Shreya Jain & Shri Prakash Jain, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 27.06.2024 Date Of Pronouncement 28 .06.2024

Section 139(1)Section 143(1)Section 90Section 91

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Asha Rani Pandya DCIT/ACIT-1(1) 389 1AD- Scheme no.74C Indore Vijay Nagar, Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AQQPP7081A Assessee by Ms. Shreya Jain & Shri Prakash Jain, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 27.06.2024 Date of Pronouncement 28 .06.2024 O R D E R Per Vijay Pal Rao, JM : This appeal by assessee is directed against the order dated 24.01.2024 of the Commissioner of Income T…

Nirav D. Udani( Executor to the Estate of Late Shri Jitendra Hatiben Udani), Mumbai vs. Int Tax Ward 4(3)(1), Mumbai

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

ITA 296/MUM/2024[2019-20]Status: DisposedITAT Mumbai29 May 2024AY 2019-20

Bench: Shri Narender Kumar Choudhry & Smt. Renu Jauhariassessment Year: 2019-20

For Appellant: Shri Anuj Kishnadwala, A.RFor Respondent: Shri Nagnath Pasale, D.R
Section 139(1)Section 143(1)Section 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SMT. RENU JAUHARI, ACCOUNTANT MEMBER Assessment Year: 2019-20 Shri Nirav D. Udani (Executor Asst. DIT, CPC, to the Estate of Late Shri Bengaluru, Jitendra Hatiben Udani) INT Tax Ward 4(3)(1), 143-A Mittal Court, Vs. Room No.1625, 16th Floor, Nariman Point, Mumbai - 400021 Air India Building, PAN: AAAPU8613P Nariman Point, Mumbai - 400021 (Appellant) (Respondent) Present for: Assessee by : Shri Anuj Kishnadwala, A.R. Revenue by : Shri Nagnath Pasale, D.R. Date of Hearing : 27 . 05 . 2024 D…

Manoj Kumar Srivastava, New Delhi vs. Circle 5(1)(1) G B Nagar, Gautam Budh Nagar

In the result, the appeal of the assessee is allowed

ITA 3007/DEL/2023[2020-21]Status: DisposedITAT Delhi24 May 2024AY 2020-21

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

For Appellant: Ms. Samita Patni, CA &For Respondent: Sh. Anshul, Sr. DR
Section 139(1)Section 139(5)Section 143(1)Section 154Section 90Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Sudhir Kumar, Judicial Member ITA No. 3007/Del/2023 : Asstt. Year: 2020-21 Manoj Kumar Srivastava, Vs ACIT, A-28, Duggal Colony, Deoli Road, Circle-5(1)(1), Khanpur, New Delhi-110062 Gautam Budh Nagar, Uttar Pradesh (APPELLANT) (RESPONDENT) PAN No. APYPS6420D Assessee by : Ms. Samita Patni, CA & Sh. Manoj Kumar, CA Revenue by : Sh. Anshul, Sr. DR Date of Hearing: 14.05.2024 Date of Pronouncement: 24.05.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the ass…

Vipul Vasant Patil, India vs. CPC, Assistant Director of Income Tax, Centralized Processing System of Income Tax Department

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

ITA 3974/MUM/2023[2018-19]Status: DisposedITAT Mumbai25 Apr 2024AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2018-19 Vipul Vasant Patil, The Asst. Director Of Heramb Kophrad Income-Tax, Centralized Umbergothan, Agashi, Vs. Processing Centre, Income Virar (W) Tax Department, Palghar-401 301. Bengaluru-560 500. Pan No. Apjpp 7462 H Appellant Respondent : Mr. Abdulkadir Jamsadwala Assessee By Revenue By : Ms. Rajeshwari Menon, Dr

For Respondent: Mr. Abdulkadir Jamsadwala
Section 139(1)Section 234BSection 90

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2018-19 Vipul Vasant Patil, The Asst. Director of Heramb Kophrad Income-tax, Centralized Umbergothan, Agashi, Vs. Processing Centre, Income Virar (W) Tax Department, Palghar-401 301. Bengaluru-560 500. PAN NO. APJPP 7462 H Appellant Respondent : Mr. Abdulkadir Jamsadwala Assessee by Revenue by : Ms. Rajeshwari Menon, DR : 15/04/2024 Date of Hearing Date of pronouncement : 25/04/2024 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is…

Ashish Sood, Zirakpur vs. The Dy. Commissioner of Income Tax, Circle-1(1), Chandigarh

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

ITA 747/CHANDI/2023[2020-21]Status: DisposedITAT Chandigarh23 Apr 2024AY 2020-21

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 139(1)Section 143(1)Section 250Section 253Section 90

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश एम. जोशी, "याियक सद"य BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JUDICIAL MEMBER आयकर अपील सं./ ITA NO. 747/Chd/2023 िनधा"रण वष" / Assessment Year : 2020-21 Ashish Sood, बनाम The DCIT, C/o Shri Tejmohan Singh Circle-1(1), Chandigarh Advocate, # 527, Sector 10-D Chandigarh-160011 "ायी लेखा सं./PAN NO: APUPS7142C अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Tejmohan Singh, Advocate राज" क…

Income Tax Office, Ward-12(1), Hyderabad vs. Venigandla Krishna, Hyderabad

In the result, appeal of the Revenue is dismissed

ITA 45/HYD/2024[2021-22]Status: DisposedITAT Hyderabad27 Feb 2024AY 2021-22

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarआ.अपी.सं/Ita No. 45/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2021-22) Income Tax Officer, Venigandla Krishna, Ward-12(1), Vs. Hyderabad Hyderabad [Pan : Bgkpv3694J] अपीलधर्थी/Appellant प्रत्‍यर्थी/Respondent निर्धाररती‍द्वधरध/Assessee By: None रधजस्‍व‍द्वधरध/Revenue By: Shri Shakeer Ahamed, Dr सुिवधई‍की‍तधरीख/Date Of Hearing: 21/02/2024 घोर्णध की‍तधरीख/Pronouncement On: 27/02/2024 आदेश / Order Per Laliet Kumar, J.M: Challenging The Order Dated 20-12-2023 Passed By The Learned Addl/Jcit(Appeals)-6, Mumbai, Revenue Preferred This Appeal For The Ay. 2021-22. 2. Facts In Brief Are That Assessee Is An Individual, Having Income From India & Abroad. He Has Filed The Income Tax Returns By Declaring Income From All Sources. Assessee Filed Form 67 After The Due Date Of Filing Income Tax Return & Claimed The Relief Under Section 90/9A Of The Of The Income Tax Act, 1961 (For Short “The Act”) Amounting To Rs. 59,07,195/-. During The Course Of Assessment Proceedings, Assessing Officer Disallowed The Foreign Tax Credit (Ftc) Claimed By The Assessee & Finalized The Assessment. Aggrieved By Such A Finding Of The Assessing Officer, Assessee Preferred Appeal Before The Cit(A). 3. Learned Addl/Jcit(A) After Considering The Facts Of The Case, Allowed The Appeal Of Assessee, Directing The Jurisdictional Assessing Officer To Allow The Ftc As Per Form 67 Filed By The Assessee & Claimed In His Itr For The Said Year, By Stating As Under:

For Appellant: NONEFor Respondent: Shri Shakeer Ahamed, DR
Section 139Section 90

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI LALIET KUMAR, JUDICIAL MEMBER आ.अपी.सं/ITA No. 45/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2021-22) Income Tax Officer, Venigandla Krishna, Ward-12(1), Vs. Hyderabad Hyderabad [PAN : BGKPV3694J] अपीलधर्थी/Appellant प्रत्‍यर्थी/Respondent निर्धाररती‍द्वधरध/Assessee by: NONE रधजस्‍व‍द्वधरध/Revenue by: Shri Shakeer Ahamed, DR सुिवधई‍की‍तधरीख/Date of hearing: 21/02/2024 घोर्णध की‍तधरीख/Pronouncement on: 27/02/2024 आदेश / ORDER PER LALIET KUMAR, J.M: Challengin…

Prashant Kurani, Mumbai vs. The Assistant Director of Income Tax, Bengaluru

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

ITA 2967/MUM/2023[2020-21]Status: DisposedITAT Mumbai31 Jan 2024AY 2020-21

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआ.अ.सं.2967/मुं/2023 (िन.व. 2020-21) Prashant Kurani A5-1001. A4, Castle Mill Compound, Thane - 400601 ...... अपीलाथ" /Appellant Pan: Aaapk8762F बनाम Vs. The Assistant Director Of Income Tax, Centralised Processing Center, Income Tax Department, Bengaluru, ..... "ितवादी/Respondent Karnataka – 560500

For Appellant: Shri Ninad PatadeFor Respondent: Shri H.M. Bhatt
Section 139(1)Section 143(1)Section 154

…आयकर अपीलीय अिधकरण मुंबई पीठ “सी”, मुंबई "ी िवकास अव"थी,"ाियक सद" एवं "ी गगन गोयल, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आ.अ.सं.2967/मुं/2023 (िन.व. 2020-21) Prashant Kurani A5-1001. A4, Castle Mill Compound, Thane - 400601 ...... अपीलाथ" /Appellant PAN: AAAPK8762F बनाम Vs. The Assistant Director of Income Tax, Centralised Processing Center, Income Tax Department, Bengaluru, ..... "ितवादी/Respondent Karnataka – 560500 Assessee by : Shri Ninad Patade Revenue by : Shri H.M. Bhatt सुनवाई क…

Mrs. Venkataraman Lakshmi, Chennai vs. ITO Non Corp Circle-7(1), Chennai

The appeal of the assessee is allowed

ITA 704/CHNY/2023[2019-2020]Status: DisposedITAT Chennai31 Aug 2023AY 2019-2020

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.704/Chny/2023 (िनधा)रण वष) / Assessment Year: 2019-20) Mrs. Venkatraman Lakshmi Ito बनाम No.1, Palat Madhavan Road, Non –Corporate Circle-7(1), / Vs. Mahalingapuram, Chennai-600 034. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ajdpl-4567-B (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri J. Vignesh (Ca) - Ld. Ar " थ"कीओरसे/Respondent By : Ms. Deeptha M.S. (Jcit) - Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 31-08-2023 घोषणाकीतारीख /Date Of Pronouncement : 31-08-2023 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2019-20 Arises Out Of The Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Cit(A)] Dated 28-04-2023 In The Matter Of An Intimation Issued By Cpc, Bengaluru U/S 143(1) On 24-03-2021 Denying Foreign Tax Credit Of Rs.1.22 Lacs As Claimed By The Assessee U/S 90. The Same Was Denied For Want Of Filing Of Requisite Form 67 Along With Return Of Income.

For Appellant: Shri J. Vignesh (CA) - Ld. ARFor Respondent: Ms. Deeptha M.S. (JCIT) - Ld. Sr. DR
Section 139Section 139(1)Section 143(1)Section 90

…lu vs. DCIT (ITA No.990/Chny/2022 dated 16-02-2023) as under: - 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…

Sudhir Vrundavandas Valia, Mumbai vs. ACIT-Cir-20(1), Mumbai

ITA 1096/MUM/2023[2018-19]Status: DisposedITAT Mumbai23 Aug 2023AY 2018-19
For Appellant: Shri Vijay MehtaFor Respondent: Dr. Kishor Dhule
Section 143(1)Section 143(3)Section 263Section 263(1)Section 80ISection 90

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Sudhir Vrundavandas Valia, 3 Narayan Building, 23, L.N. Road, Dadar (East), Mumbai – 400014 [PAN: AABPV2199J] …………… Appellant Principal Commissioner of Income Vs Tax, 20, Mumbai, Room No. 418, 4th Floor, Piramal Chamber, Lal Baug Parel, Mumbai - 400012 ……………. Respondent Appearance For the Appellant/Assessee : Shri Vijay Mehta For the Respondent/Department : Dr. Kishor Dhule Date Conclusion of hearing : 21.06.2023 Pronouncement of order : 23.08.2023 O R D E R Per Rahul Chaudhary, Judi…

Pratap Teckchand Dadlaney, Mumbai vs. The Asstt. Director of Income Tax, Mumbai

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

ITA 1144/MUM/2023[2019-2020]Status: DisposedITAT Mumbai30 Jun 2023AY 2019-2020
For Appellant: Shri Harsh Shah/Yash RanglaniFor Respondent: Shri Dharmvir D Yadav (Sr. AR)
Section 143(1)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T.A. No.1144/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2019-20) Pratap Teckchand Dadlaney बिधम/ The Asst. Director of 201, Poonam View, 60 ft. Income tax, CPC Vs. road, Rajawadi, Ghatkopar IT Office, Vashi Railway (East), Mumbai-400077. Station Building, Navi Mumbai-400703. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : BZRPD4936K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Harsh Shah/Yash Ranglani Revenue by: Shri Dharmvir D Yadav (Sr. AR) सुनवाई की तारीख / Date of Hearing: 28/06/2023 घो…

Shri Ariyalur Devasenathipathy, Chennai vs. ADIT, CPC, Bangalore

The appeal of the assessee is allowed

ITA 994/CHNY/2022[2020-21]Status: DisposedITAT Chennai16 Feb 2023AY 2020-21

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S.P. Chidambaram (Advocate) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) –Ld. DR
Section 139Section 139(1)Section 139(5)Section 143(1)Section 90

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा01 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम1। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.994/Chny/2022 (िनधाBरण वषB / Assessment Year: 2020-21) Shri Ariyalur Deva Senathipathy, ADIT, बनाम/ New No.8, Old No.15, 62nd Street, CPC, Vs. Ashok Nagar, Chennai – 600 083. Bengaluru. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AHMPP-9006-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri S.P. Chidamba…

Shri . Prakash Varadarajulu, Chennai vs. DCIT ( CPC ), Bnagalore

The appeal of the assessee is allowed

ITA 990/CHNY/2022[2020-2021]Status: DisposedITAT Chennai16 Feb 2023AY 2020-2021

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S.P. Chidambaram (Advocate) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) –Ld. DR
Section 139Section 139(1)Section 143(1)Section 90

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा01 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम1। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.990/Chny/2022 (िनधाBरण वषB / Assessment Year: 2020-21) Shri Prakash Varadarajulu DCIT (CPC) बनाम/ TNHB Flats, Anna Nagar West Extension, Bengaluru. Vs. Chennai – 600 101. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. ACXPV-7394-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri S.P. Chidambaram (Advocate)…