2026 (7) TMI 130

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....l for Dept ORDER PER PRASHANT MAHARISHI, VICE PRESIDENT 1. This appeal is filed by the assessee, Pornprapha Pholdahan, against the appellate order passed by the Commissioner of Income Tax (Appeals), Aurangabad, dated 12 January 2026, for the assessment year 2018-19. By the said order, the appeal filed by the assessee against the intimation dated 28 February 2019 passed under section 143(1....

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....peal before us. 4. We have heard Shri Bhanuprakash Rao, Chartered Accountant, on behalf of the assessee, and Shri Ganesh R. Ghale, Standing Counsel, on behalf of the Department. 5. Briefly stated, the assessee filed her return of income on 31 August 2018, which was also the due date for filing the return. Form No. 67 claiming foreign tax credit was filed later, on 21 May 2019, and therefore ....

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....ntimation. Therefore, we find no infirmity in the processing of the return by the Central Processing Centre in denying the foreign tax credit at that time. 6. The question that remains is whether the assessee should be granted foreign tax credit based on Form No. 67 filed on 21 May 2019. The assessment year involved is 2018-19. The assessee filed her return of income within the due date, i.e., ....

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....erely on account of delay. In substance, the issue is whether the assessee is entitled to foreign tax credit. Since the assessee has claimed the credit in the return and has now filed Form No. 67 supporting the claim, the credit cannot be denied solely because the form was not available to the Central Processing Centre at the time of processing. In view of the above, we direct the assessee to subm....