Tribunal held that mere delay in filing Form No. 67 as per the provisions of Rule 128(9), as they stood during the year under consideration will not preclude the assessee from claiming the benefit of foreign tax credit in respect of tax paid outside India. Since the claim of the assessee was denied on technical aspect without going into the merits, therefore, Tribunal deemed it appropriate to direct the jurisdictional Assessing Officer to decide the claim of the foreign tax credit on merits, after accepting the Form No. 67 and other related documents filed by the assessee. Followed, Sonakshi Sinha v. CIT(2022) 197 ITD 263 (Mum(Trib) Anuj Bhagwat v.. DCIT (Mum)(Trib) (ITA No. 1844/1845/Mum/2022 dated 20th September, 2022). (AY. 2019-20)
Priya Savina Murzello v. Dy. CIT [2023] 200 ITD 69 (Mum (Trib.)
S. 90 : Double taxation relief-Credit for foreign tax paid-Delay in filing Form No. 67-Directed the Assessing Officer to decide the claim of the foreign tax credit on merits, after accepting the Form No. 67 and other related documents filed by the assessee-DTAA-India-Netherland [S. 90A ,154, Form,67 R. 128(9) Art. 23]