https://www.taxtmi.com/caselaws?id=782141 ITAT Pune allowed the appeal of the assessee, a salaried employee who earned income in the Netherlands, regarding disallowance of Foreign Tax Credit due to delayed filing of Form 67. The Tribunal held that filing Form 67 is directory, not mandatory, and delay alone cannot be a ground to deny FTC, particularly when the form was filed before the impugned order. ITAT condoned the delay and directed the JAO to verify Form 67 and, if the claim is in accordance with law, grant the eligible Foreign Tax Credit. en-us Thu, 20 Nov 2025 00:00:00 +0530 Tue, 25 Nov 2025 08:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782141 ITAT Pune allowed the appeal of the assessee, a salaried employee who earned income in the Netherlands, regarding disallowance of Foreign Tax Credit due to delayed filing of Form 67. The Tribunal held that filing Form 67 is directory, not mandatory, and delay alone cannot be a ground to deny FTC, particularly when the form was filed before the impugned order. ITAT condoned the delay and directed the JAO to verify Form 67 and, if the claim is in accordance with law, grant the eligible Foreign Tax Credit. Case-Laws Income Tax Thu, 20 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782141