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INCOME TAX APPELLATE TRIBUNAL (PUNE BENCH)
SHRI INTURI RAMA RAO, ACJ, MS. ASTHA CHANDRA, J
KASPER PIETER TIDEMAN PUNE – Appellant
Versus
INCOME TAX OFFICER WARD-7(1) PUNE PUNE – Respondent
| Table of Content |
|---|
| 1. assessment year and income declaration context. (Para 2 , 3 , 4) |
| 2. mandatory vs. directory compliance in tax regulations. (Para 5 , 10 , 12) |
| 3. tribunal's interpretation of procedural requirements. (Para 11) |
| 4. final decision allowing appeal for ftc. (Para 15) |
आदेश/ORDER
PER ASTHA CHANDRA, JM :
The appeal filed by the assessee is directed against the order dated 21.11.2023 of the Ld. Commissioner of Income Tax (Appeals), Patna [“CIT(A)”] pertaining to Assessment Year (“AY”) 2021-22.
2. The assessee has raised the following grounds of appeal:-
“1. On the facts and in the circumstances of the case and in law the CPC, Bengaluru erred in not granting the Foreign Tax Credit of Rs.1,48,111/- claimed by the appellant in his return of income by making a disallowance in intimation u/s 143(1).
2. On the facts and in the circumstances of the case and in law the CPC, Bengaluru erred in not taking cognizance of the fact that the appellant has duly paid the taxes on his income arising in USA and Netherland in the respective country and is eligible for foreign tax credit in India, in the light of the provisions of section 90 of the Income Tax Act, 1961 and the Article 25 of India -
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