2024 (5) TMI 538

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....ccordingly proceeded ex-parte. 2. The Revenue pleads the following substantive grounds in the instant appeal : 1. "The Ld.CIT(A) has erred in allowing the appeal of assessee without considering the statutory requirement prescribed under Rule 128(9) of I T Rules, 1962 for filing of Form 67 before due date of filing of return for claiming Foreign Tax Credit u/s. 90/91 of the I T Act, 1961. 2. The Ld.CIT(A) has erred in directing the AO to allow the claim of the appellant after making necessary verification with respect to the genuineness of the credit of taxes claimed u/s. 90/91 of the Act without considering the fact that the assessee has failed to file Form 67 within the due date. 3. Any other grounds which may....

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....rovisions of the Act, and the Rules cannot be contrary to the Act. Further reliance is placed on the following judicial pronouncements (i) Mumbai ITAT Anuj Bhagwati vs DCIT in ITA. No. 1845/ MUM/2022 (A.Y.2019-20) (ii) Bangalore ITAT Brinda RamaKrishna vs ITO in ITA. No. 454/Bang/2021 (iii) Bangalore ITAT 42 Flertz Software India Pvt. Ltd., vs ITO in ITA. No. 454/Bang/2021. 4.2. I have carefully considered facts of case, contention of appellant relied/cases mentioned, and order passed by CPC against which appeal has been preferred. Hon'ble ITAT, Bangalore benches in the case of Brinda Rama krishna in the ITA. No. 454/Bang/2021 dated 17.11.2021 has observed as under :- "16. I have given a careful consideration to the rival ....