2026 (7) TMI 1327

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....der section 143(1) of the Income-tax Act, 1961, by the Central Processing Centre, Bengaluru, on 3 September 2019, was dismissed on the ground that it was filed with a delay of 1,933 days. 2. The assessee has raised several grounds of appeal; however, the principal grievance is that the delay in filing the appeal was not condoned and that credit for foreign tax of Rs.79,742, claimed in the return of income, was not granted merely because Form No. 67 was treated as not having been filed in time. 3. Briefly stated, the assessee is a dental surgeon and a managing partner of a partnership firm in Bengaluru. She regularly filed her return of income and paid the taxes due thereon. Her income comprised partner's remuneration from the firm, in....

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....bmitted that the Assessing Officer ought to have granted the credit by rectifying the mistake, since Form No. 67 was available before the due date for filing the return and, in any event, at the time of processing the return. She also submitted that, under Article 265, tax cannot be collected except by authority of law. She further submitted that the learned CIT(A) ought to have condoned the delay, as the assessee was unaware of the procedure for filing Form No. 35 on the income-tax portal. Once she received assistance from a Chartered Accountant or Advocate, she filed the appeal before the learned CIT(A) seeking foreign tax credit, which had been claimed in return but denied by the CPC. According to her, the assessee was unaware of the app....

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....turn of income and supported by Form No. 67 available before processing the return, could be denied. In our view, the assessee could not have been denied such credit under section 90 of the Income-tax Act. 10. We find that the assessee explained the delay arising from her lack of awareness of the procedure for filing an appeal before the learned CIT(A) in Form No. 35 through electronic mode. Once she received advice from a Chartered Accountant, she immediately filed the appeal and raised her claim. Since the assessee was unaware of the online procedure for filing Form No. 35 before the learned CIT(A) and was also unaware that an appeal could be filed against an intimation issued by the Central Processing Centre, it cannot be said that sh....