ITAT Indore Sets Aside FTC Disallowance as Form 67 Filed With Section 139(4) Return

Hemlata Patel Vs ITO (ITAT Indore) The present appeal was filed before the Income Tax Appellate Tribunal (ITAT), Indore Bench, under Section 253 of the Income Tax Act, 1961, challenging the order dated 11.02.2025 passed by the Commissioner of Income Tax (Appeals) [CIT(A)] for Assessment Year 2023-24. The dispute originated from an intimation issued under Section 143(1) dated 22.03.2024, whereby a demand of ₹1,29,640 was raised after disallowing Foreign Tax Credit (FTC) of ₹1,49,437 claimed under Sections 90/90A. The assessee, a pensioner of the Government of the United Kingdom (noted as US...