2024 (5) TMI 1693

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.... JCIT. ORDER PER AMITABH SHUKLA, A.M : This appeal arises from vide DIN/order No. ITBA/APL/S/250/ 2023- 24/1061422896(1) dated 23.02.2024 of the CIT(A). 2.0 Through the ground of appeal the assessee has primarily challenged the action of the AO u/s 143(1) vide order dated 29.07.2020 and its confirmation by the CIT (A) of denying it the relief of Rs. 5,77,855/- u/s 90/90A on t....

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....m-67 before the due date of filing of written was enough to deny the claim of exemption u/s. 90. The coordinate bench concluded the filing of Form-67 is merely a procedural / directory requirement and is not mandatory requirement so as to deny claim. The relevant part of the judgement is reproduced hereunder: "...6.3 No doubt, rule 128(0) provides that Form 67 should be filed on or before....

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....t used in Rule 128(9). Therefore, such condition cannot be read into rule 128(9). Thus, we are of the considered opinion that filing of Form 67 is a procedural / directory requirement and is not a mandatory requirement. Since violation of procedural norm does not extinguish the substantive right of claiming the credit of FTC, we are of the considered opinion that the claim of the assessee should b....