Sangeeta Prasad vs Income Tax Officer

This assessee’s appeal for Assessment Year 2019-20, arises against the Addl./JCIT(A)-2, Pune’s DIN & order No. ITBA/APL/ S/250/2025-26/1080013923(1) dated 26.08.2025 , in proceedings u/ s 154 of the Income Tax Act, 1961 (in short “the Act”).

Heard both the p arties at length. Case file perused.

A perusal of the case file indicate s at the outse t that both the learned lower authorities have refused to grant fore ign tax credit benefit to the assessee for the sole reaso n that he had filed the corresp onding prescribed Form 67 on 08.02.2023 as against the “due” date u/s 13 9(1) of the Act coming to 31.08.2019, in the CPC’s proceedings dated 19.03.2021 and upheld in lo wer appellate discussion.

Learned departmental representative vehemently argues that the above compliance to the timely filing For m 67 at the assessee’s behest is a mandato ry provision; and, therefore, both the lower authorities have rightly disallowed the assessee’s impugned foreign tax credit. I find no merit in the Revenue’s instant argument in light o f Deep ak Pragjib hai Gondaliya Vs. PCIT (2025) 175 taxmann.com 985(Guj.) having settled the issue that the above compliance of timely Form 67 submission is directory than a mand atory provision. I according ly accept the assesse e’s instant sole substantive ground in principle and direct the Assessing Officer to finalize it’s computation as per law after verification of all the relevant facts.

This assessee’s appeal is allowed in above terms.