Non-Filing of Form No. 67 Is Merely A Procedural Error & Foreign Tax Credit Can’t Be Denied

Subhankar Chakraborty Vs ITO (ITAT Bangalore) Assessee filed ROI claiming relief u/s 90 but did not file Form No.67. Form was subsequently filed beyond the due date as per under Rule. CPC did not give credit for foreign tax. On appeal, CIT(A) held that as per Rules 128(8) and 128(9), relief u/s 90 cannot be allowed to the assessee as Form No.67 was filed beyond the due date as prescribed under Rule and dismissed the appeal On further appeal before the ITAT, assessee submitted that filing of Form No.67 was a procedural mistake but it was filed on 02.04.2021. If the CPC has not allowed relief in...