FTC granted as Form 67 filed within extended date of filing return of income: ITAT Chandigarh

Smt. Anita Sandhu Vs ITO (ITAT Chandigarh) ITAT Chandigarh held that since Form 67 has actually been filed within extended date of filing the return of income hence Foreign Tax Credit (FTC) claimed by the assessee is granted. Facts- The assessee had filed her return of income (APB 11- 18) for assessment year 2021-22 on 02.09.2021. In the return of income, the assessee claimed Foreign Tax Credit of Rs.71,308/- paid as tax in Canada. Form 67, i.e., submission of income from a country or specified territory outside India and FTC, was filed alongwith the return of income, on 02.09.2021. Vide intim...