https://www.taxtmi.com/caselaws?id=773965 The Tribunal condoned a 772-day delay in filing an appeal against a rectification order, accepting the assessee's explanation of being abroad and unable to access the department's website. The Tribunal held that Foreign Tax Credit cannot be denied solely due to late filing of Form No. 67, citing precedents from Delhi and Kolkata Tribunals. The matter was remanded to the Assessing Officer for fresh consideration of the FTC claim after providing the assessee an opportunity for hearing, setting aside the lower authorities' rejection of both the rectification application and FTC claim. en-us Fri, 06 Jun 2025 00:00:00 +0530 Tue, 01 Jul 2025 08:47:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773965 The Tribunal condoned a 772-day delay in filing an appeal against a rectification order, accepting the assessee's explanation of being abroad and unable to access the department's website. The Tribunal held that Foreign Tax Credit cannot be denied solely due to late filing of Form No. 67, citing precedents from Delhi and Kolkata Tribunals. The matter was remanded to the Assessing Officer for fresh consideration of the FTC claim after providing the assessee an opportunity for hearing, setting aside the lower authorities' rejection of both the rectification application and FTC claim. Case-Laws Income Tax Fri, 06 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773965