The assessee claimed Foreign Tax Credit (FTC) of ₹7.70 lakh in respect of taxes paid in the USA. Though Form No. 67 was filed after the due date prescribed under section 139(1), it was furnished before the intimation under section 143(1). The CPC denied the FTC and the CIT(A) upheld the denial solely on the ground of delayed filing of Form No. 67. The Hon’ble Tribunal held that the requirement of filing Form No. 67 within the prescribed time under Rule 128(9) is directory and not mandatory, and FTC cannot be denied when the form is filed before completion of the assessment. Since the authorities failed to consider Form No. 67 despite it being available on record prior to the intimation under section 143(1), the matter was restored to the CIT(A) to verify the claim and grant the eligible FTC in accordance with law. Appeal allowed for statistical purposes. [AY. 2020-21]