Case Law Details
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 thereby there is sufficient compliance with the requirement of Rule 128(9) of the Rules and the assessee is entitled to claim the FTC.
FULL TEXT OF THE ORDER OF ITAT HYDERABAD
Aggrieved by the order dated 30/11/2022 passed by the learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”), in the case of one Swaroopa Simhadri (“the assessee”) for the assessment year 2019-20, assessee preferred this appeal.
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