Samiran Arunkumar Dutta Vs DCIT (ITAT Pune)
The case involves an appeal by Samiran Arunkumar Dutta against the order of the Addl. JCIT(A)-1, Bengaluru, for the assessment year 2020-21. The appellant, a salaried individual, had worked in Norway during part of the financial year and claimed a foreign tax credit of ₹1,46,511 under Section 90 of the Income Tax Act, read with the India-Norway DTAA. Although he revised his income tax return on time, he filed Form 67—necessary for claiming foreign tax credit—after the due date. The Centralized Processing Centre (CPC), Bangalore, denied the claim due to the delayed filing, a decision later upheld by the National Faceless Appeal Centre (NFAC).
On appeal, the Income Tax Appellate Tribunal (ITAT) Pune ruled that while Form 67 was filed late, it was available with CPC at the time of processing the return. The tribunal held that filing Form 67 within the due date is a procedural requirement rather than a mandatory condition for claiming foreign tax credit. Consequently, it directed CPC to revise the intimation under Section 143(1) and allow the foreign tax credit. The appeal was thus partly allowed, reinforcing that procedural lapses should not override substantive tax relief entitlements.
FULL TEXT OF THE ORDER OF ITAT PUNE
