FTC cannot be denied if Assessee file return within extended due date with Form No. 67

Swaroopa Simhadri Vs ITO (ITAT Hyderabad) it is a fact that the assessee filed the return of income on 27/07/2020 whereas originally, the due date for furnishing the return of income for the assessment year 2019-20 under section 139 of the Act was 31/08/2019, but vide notification No. 35/2020/F.No. 370142/23/2020-TPL, dated 24/06/2020, the CBDT extended such period upto 31/07/2020 and it was further extended vide notification No. 56/2020/F.No. 370142/23/2020-TPL, dated 29/07/2020, till 30/09/2020. ITAT held that as Assessee filed her return of income on 27/07/2020 alongwith Form No. 67 and the...