Form 67 Filing Deadline is Directory, Not Mandatory: ITAT Amritsar

Pashora Singh Vs Commissioner of Income Tax Appeal (ITAT Amritsar)

Filing of Form No. 67 within the due date for filing of return u/s 139(1) was only directory and not mandatory in nature

Conclusion: Filing of Form No. 67 within the due date for filing of return u/s 139(1) was only directory in nature and was not mandatory. Since the Form 67 had been filed by assessee alongwith return u/s 139(8A) on the same date which was updated return in ITR 3, AO was not justified in ignoring the Form No. 67 which was also on record before him at the time of assessment p

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