Delayed Form 10F Not Fatal for DTAA Benefit – Procedural Requirement Held Curable – ITAT Hyderabad

DCIT Vs Thogarchedu Subha Sri (ITAT Hyderabad) The Tribunal upheld CIT(A)’s relief allowing India–USA DTAA benefits despite Form 10F and Tax Residency Certificate being filed after the due date of return. CPC had denied treaty rates while processing u/s 143(1) solely due to non-filing of Form 10F along with the return. ITAT held that sec.90(2) grants a substantive right to apply beneficial DTAA provisions, while Form 10F is only a procedural document facilitating verification. Since neither sec.90 nor Rule 21AB prescribes any specific time limit for filing Form 10F, delayed filing cannot d...