The Assessee paid tax to the Bangladesh authorities on the income he earned in Bangladesh and claimed credit for the same in India. The Form no. 67 required rule 128 was filed belatedly. The condonation application of the Assessee was rejected as there was no genuine hardship. The Gujarat High Court held that Form No. 67 was procedural in nature and the term ‘genuine hardship’ under section 119(2)(b) should be interpreted liberally. The matter was remanded back to the PCIT. (AY. 2020-21)