2024 (8) TMI 751

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....r the Assessment Year (AY) 2019-20. 2. The assessee has raised the following grounds of appeal :- "1. Re.: Relief under section 90 of the Act denied 1.1 The learned CIT(A) has erred in confirming the Order of Centralized Processing Center ("CPC"), Bengaluru by denying the relief claimed under section 90 of the Act of INR 2,65,367 in the revised return of income. 1.2 The learned CIT(A) has erred in denying the relief on the ground that the Appellant has not filed Form 67 within the due date of filing of return of income prescribed under section 139(1) of the Act without appreciating the fact that the same was furnished alongwith the revised return of income wherein the foreign tax credit was claimed as prescribe....

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....relevant assessment year being AY 2019-20, the assessee was on a deputation to Netherlands by his employer, Jacobs Engineering India Private Limited. The assessee's total number of days of stay in India during the AY 2019-20 was 192 days and his stay in India during 7 years preceding the previous year 2018-19 exceeded 729 days. Accordingly, in view of section 6(1) of the Act, the assessee states that the assessee qualifies as a "resident and ordinarily resident" in India for AY 2019-20. The assessee filed his income-tax return for AY 2019-20 in Form ITR-1 on 05.08.2019 and also filed revised return of income in Form ITR-2 on 09.06.2020. In the revised return of income, the assessee declared the total income of Rs. 22,80,270/- including sala....

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.... Netherlands tax liability of EUR 3,212.03 was also submitted before the Assessing Officer/CPC. The ld. AR submitted that the tax authorities should collect the legitimate tax only and, therefore, the CIT(A) erred in not appreciating the fact that submission of Form 67 is a procedural requirement; and based on substantive provisions of Act read with India- Netherlands DTAA, the assessee is eligible to claim relief of tax paid in Netherlands. 6. The ld. DR relied upon the order of the CIT(A) and the intimation u/s 143(1) of the Act dated 09.03.2021. The ld. DR further submitted that Form 67 was filed belatedly and, therefore, the CPC has rightly denied the claim of the assessee. 7. Heard both the parties and perused all the relevant ma....