Saurabh Sirohi vs. ACIT, Circle 3 (1)

Parties Involved

Facts Summary

The assessee, Saurabh Sirohi, filed his return on 31.08.2019 for the assessment year 2019-20, declaring a total income of Rs.34,17,030/- and claiming Foreign Tax Credit (FTC) of Rs.4,01,098/- under section 90/90A of the Income Tax Act, 1961. The Assessing Officer (AO) disallowed the FTC of Rs.4,01,098/- for non-compliance of a procedural provision, i.e., filing of Form 67, by issuing an intimation order dated 18.03.2021 under section 143(1) of the Act. The assessee filed Form 67 along with a rectification application, but received an order under section 154 on 02.12.2025 without granting the FTC as claimed. The assessee appealed to the Commissioner of Income Tax (Appeals) [CIT(A)], who dismissed the appeal on the ground that Form 67 was not filed within the prescribed time. The assessee further appealed to the Income Tax Appellate Tribunal (ITAT).…

Legal Issues

• 1. Whether the lower authorities erred in dismissing the assessee's appeal by not appreciating the facts and circumstances of the case and in gross violation of the principles of natural justice?
• 2. Whether the lower authorities erred in law and on facts in confirming the action of the Assessing Officer in not allowing the benefit of Foreign Tax Credit of Rs.4,01,098/- claimed by the assessee?
• 3. Whether the lower authorities erred in law and on facts in not reversing the action of the Assessing Officer in charging interest under sections 234B and 234C of the Income Tax Act, 1961?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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