Vinodkumar Lakshmipathi v. CIT (Appeals) NFAC

145 Taxmann.com 235Income Tax Appellate Tribunal2022#5421 most cited

What is Vinodkumar Lakshmipathi v. CIT (Appeals) NFAC authority for?

The ITAT held that failure to file Form 67 by the due date for filing the return of income is not fatal to the claim for foreign tax credit. The appellate authority can condone the delay in filing Form 67.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2026.

Also referred to as

Vinodkumar Lakshmipathi v. CIT · Form 67 · foreign tax credit · section 139(1) · section 90 · section 91 · delay in filing · rectification · appeal

Sections most often in play

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

Issues it is cited on

section 295foreign tax creditsection 90asection 90(2)rectification under section 154section 91section 119(2)(b)section 119(2)section 80icsection 90tax treatymistake apparent on record

Judgments citing Vinodkumar Lakshmipathi v. CIT (Appeals) NFAC

Bhagya Adaveesh Ajaikumar, Mysore vs. ACIT, CPC, Bengaluru

In the result, the appeal is allowed

ITA 1066/BANG/2022[2019-20]Status: DisposedITAT Bangalore23 Jan 2023AY 2019-20

Bench: Shri Chandra Poojari & Shri Anikesh Banerjee

For Appellant: Shri Sandeep Huilgol, A.RFor Respondent: Shri Gudimella VP Pavan Kumar, D.R
Section 143(1)Section 234BSection 234CSection 90

…ITA No.1066&1067/Bang/2022 Bhagya Adaveesh Ajaikumar, Mysore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No.1066 & 1067/Bang/2022 Assessment Years: 2019-20 & 2020-21 Bhagya Adaveesh Ajaikumar 850, Park House Mirza Road ADIT Nazarbad Vs. CPC Mysore Bengaluru PAN NO : AROPA5422D APPELLANT RESPONDENT Appellant by : Shri Sandeep Huilgol, A.R. Respondent by : Shri Gudimella VP Pavan Kumar, D.R. Date of Hearing : 23.01.2022 Date of Pronouncement : 23.01.2022 O R D E R PER BENCH: These two appeals fi…