ITAT Allows Foreign Tax Credit of Rs. 13.91 Lakh Holding Late Filing of Form 67 Cannot Deny FTC Claim:

The Income Tax Appellate Tribunal (ITAT), Delhi, has allowed foreign tax credit (FTC) of Rs. 13,91,287 to an assessee and held that delay in filing Form 67 cannot result in denial of FTC claim.

Filing Form 67 Beyond ITR Due Date is Only a Procedural Delay

Saima

Jul 2, 2026

Last update on Jul 2, 2026

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ITAT Allows Foreign Tax Credit of Rs. 13.91 Lakh Holding Late Filing of Form 67 Cannot Deny FTC Claim

The Income Tax Appellate Tribunal (ITAT), Delhi, has allowed foreign tax credit (FTC) of Rs. 13,91,287 to an assessee and held that delay in filing Form 67 cannot result in denial of FTC claim.

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Saima

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Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.