Govindarajan Vasudevan v. The DCIT, NCC-17(1), Chennai
Case No: ITA No.2718/Chny/2025
Court: Income Tax Appellate Tribunal ‘D’ Bench: Chennai
Date: 1/2/2026
Parties Involved
appellantGovindarajan Vasudevan
respondentThe DCIT, NCC-17(1), Chennai
Facts Summary
The assessee, Govindarajan Vasudevan, filed his return of income for the Assessment Year 2020-21 declaring a taxable income of ₹40,08,736/-. He earned ₹21,42,168/- as salary during his stay in the United Kingdom and claimed Foreign Tax Credit (FTC) of ₹4,08,792/- for the tax remitted in the UK. However, the Centralized Processing Center (CPC) disallowed the FTC due to the non-filing of Form 67 along with the return of income. The assessee subsequently filed Form 67 online on 18.03.2022 and appli…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessee is entitled to Foreign Tax Credit (FTC) despite the belated filing of Form 67.
Precedents Relied Upon
1 precedent cited in this judgement.