2025 (8) TMI 55

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....sed/processed u/s 143(1) of 1961 Act dated 15.12.2021, on jurisdictional ground of a) Being contrary to mandate of 1961 Act and; b) Being totally in violation of principle of natural justice (illustratively it is passed without issue of any valid/requisite prior show cause notice/SCN) and c) Subject matter is not falling in statutory purview of section 143(1) and in worst case only available option was to issue notice u/s 143(2) of 1961 Act; B. That Ld. Addl./JCIT-A vide impugned order passed u/s 250 dated 20.02.2025 erred in not deleting the sole impugned adjustment made in the impugned INTIMATION passed/processed u/s 143(1) of 1961 Act dated 15.12.2021 amounting to Rs. 106,217, where assessee has admittedly made "substantial" comp....

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.... FTC was denied. 5. We observe that identical issue came up before the coordinate bench of the Delhi Tribunal in the case of Neha Kapoor vs. ITO in ITA 135/Del/2023 dated 29.08.2023, wherein the Tribunal directed the Assessing Officer to allow credit for Foreign Tax Credit to the assessee observing as under: "8. We have considered the submissions of the parties and perused the records. It is evident that the solitary ground of denial of the claim of the assessee for FTC is delay in filing Form 67. It is an admitted position that the assessee filed Form 67 on 26.03.2021 along with the revised return before the end of the relevant AY 2020-21 which is in conformity with the CBDT notification No. 100/2022 amending Sub Rule 9 of Rule 128 of t....