https://www.taxtmi.com/caselaws?id=794525 Foreign tax credit cannot be denied merely because Form No. 67 was filed after the return-filing due date, where the foreign taxes paid and supporting particulars are otherwise verifiable. The ITAT Pune followed its coordinate bench rulings and held that filing Form No. 67 is directory, not mandatory, so procedural delay alone does not defeat a substantive FTC claim. The denial of relief on belated filing was therefore unsustainable, and the Assessing Officer was directed to verify the claim and allow the foreign tax credit. en-us Tue, 30 Jun 2026 00:00:00 +0530 Tue, 07 Jul 2026 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794525 Foreign tax credit cannot be denied merely because Form No. 67 was filed after the return-filing due date, where the foreign taxes paid and supporting particulars are otherwise verifiable. The ITAT Pune followed its coordinate bench rulings and held that filing Form No. 67 is directory, not mandatory, so procedural delay alone does not defeat a substantive FTC claim. The denial of relief on belated filing was therefore unsustainable, and the Assessing Officer was directed to verify the claim and allow the foreign tax credit. Case-Laws Income Tax Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794525