Filing of Form 67 is procedural or directory requirement not a mandatory one

The Income Tax Appellate Tribunal (ITAT) of Delhi adjudicated on three appeals filed by Eastman Industries Ltd. for the assessment years 2018-19, 2019-20, and 2020-21. These appeals challenged separate orders issued by the National Faceless Assessment Centre (NFAC) on 25th October 2022. The appeals addressed two primary grievances: disallowance due to the late deposit of employees’ provident fund contributions and the denial of foreign tax credit (FTC) for late submission of Form 67. Additionally, in one of the appeals, the denial of TDS credit due to an incorrect TAN entry was also c

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