Aparna Girish Hebbani Vs. Income Tax Officer, Ward – 2(2)(1), Mumbai

Parties Involved

Facts Summary

The assessee, Aparna Girish Hebbani, a non-resident Indian (NRI) engaged in teaching in Australia, filed her return of income on 31.08.2019 reporting a total income of Rs. 46,41,830/-. She claimed relief under sections 90/90A of Rs. 11,95,270 with respect to tax paid in Australia on her teaching income. Form-67 was filed along with the return but could not be verified within the due date due to technical glitches and the inactivity of her Indian mobile number, which was required for OTP verification. The return was processed by the Centralised Processing Centre, Bengaluru, and an intimation was issued on 17.03.2021 denying the credit of foreign taxes and raising a demand. The assessee could not visit India until November 2021 due to COVID-19 travel restrictions. She activated her Indian mobile number in December 2021 and filed Form-67 on 06.12.2021. A rectification application under section 154 was filed, but the rectification order declined the claim for foreign tax credit, leading the assessee to appeal before the CIT(A).…

Legal Issues

• 1. Whether the delay in filing Form-67 should result in the denial of Foreign Tax Credit (FTC).

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Govindarajan Vasudevan v. The DCIT, NCC-17(1), Chennai

• Suvodeep Pyne vs. ITO, Ward-63(1), Kolkata

  Kolkata Bench benchAY 2018-19 & 2020-21Allowed

• Kavish Arora vs. Commissioner of Income Tax (Appeals)

  Delhi Bench benchAY 2020-21Allowed

• Shri Nobuhiro Watabe vs. The Deputy Commissioner of Income Tax

• Natasha Chopra vs. DCIT

  Delhi Bench 'E', New Delhi benchAY 2018-19, 2019-20, 2020-21 & 2021-22Allowed

• Bidyut Prakas Bhattacharya Vs. I.T.O., Ward-52(1), Kolkata

  Kolkata 'SMC' Bench benchAY 2018-19Allowed