Assessee filed its return claiming foreign tax credit (FTC). The  Assessing Officer denied  foreign tax credit (FTC)   on ground that assessee had not filed Form No. 67 within due date of filing return. CIT(A) dismissed thee appeal. On appeal the Tribunal held that  that Rule 128(9) of Rules does not provide for disallowance of FTC in case of delay in filing Form No. 67; filing of Form No. 67 is not mandatory but a directory requirement; and that non-furnishing of Form No. 67 before due date under section 139(1) is not fatal to claim for FTC. Followed  Vinodkumar Lakshmipathi v. CIT (Appeals) NFAC, Delhi (2022) 145 taxmann.com 235 (Bang)( Trib) and directed the Assessing  Officer  to allow foreign tax credit as per Form 67 filed after due verification. (AY. 2021-22)