Delay in filing From 67 is only procedural lapse: Madras HC

Venkatanarayanan Somayaji Lakshminarasimha Vs PCIT (Madras High Court) Madras High Court held that delay in filing of Form 67 is only procedural lapse hence delay condoned on payment of cost of Rs. 10,000. Accordingly, writ petition is disposed of. Facts- The petitioner filed his income tax return for the Assessment Year 2018-2019 on 30.06.2018, admitting an income of Rs.68,81,870/- which included foreign income of Rs.65,61,171 and claimed a sum of Rs.18,85,919/-towards foreign tax credit which was withheld by employer. While so, the 2nd respondent sent a communication to the petitioner dated ...