https://www.taxtmi.com/caselaws?id=773531 Gujarat HC allowed the assessee's application for condonation of delay in filing Form 67 under Rule 128. The petitioner received salary income from Bangladesh with tax paid but failed to submit Form 67 before the return filing due date. Despite the Department Representative arguing no genuine hardship was shown, the HC held that filing forms for claiming benefits under the Act is procedural, following precedents from Sitaldas K. Motwani and Bombay Mercantile Co-op. Bank Ltd. cases. The assessee's appeal was allowed. en-us Tue, 10 Jun 2025 00:00:00 +0530 Fri, 10 Jul 2026 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773531 Gujarat HC allowed the assessee's application for condonation of delay in filing Form 67 under Rule 128. The petitioner received salary income from Bangladesh with tax paid but failed to submit Form 67 before the return filing due date. Despite the Department Representative arguing no genuine hardship was shown, the HC held that filing forms for claiming benefits under the Act is procedural, following precedents from Sitaldas K. Motwani and Bombay Mercantile Co-op. Bank Ltd. cases. The assessee's appeal was allowed. Case-Laws Income Tax Tue, 10 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773531