https://www.taxtmi.com/caselaws?id=464925 ITAT Pune condoned the delay in filing the appeal before CIT(A), accepting the assessee's explanation that electronic notices were not noticed until a physical demand notice was received in October 2023. The Tribunal reiterated that filing Form 67 for claiming Foreign Tax Credit (FTC) is directory, not mandatory, and delay in its filing alone cannot justify denial of FTC. The matter was remanded to the Jurisdictional Assessing Officer to verify the assessee's FTC claim based on documents already filed and to decide afresh after granting due opportunity of hearing. en-us Fri, 02 May 2025 00:00:00 +0530 Sat, 22 Nov 2025 19:52:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464925 ITAT Pune condoned the delay in filing the appeal before CIT(A), accepting the assessee's explanation that electronic notices were not noticed until a physical demand notice was received in October 2023. The Tribunal reiterated that filing Form 67 for claiming Foreign Tax Credit (FTC) is directory, not mandatory, and delay in its filing alone cannot justify denial of FTC. The matter was remanded to the Jurisdictional Assessing Officer to verify the assessee's FTC claim based on documents already filed and to decide afresh after granting due opportunity of hearing. Case-Laws Income Tax Fri, 02 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464925