The ad, created by St Luke's, features a low-flying World War Two fighter plane swooping between buildings. The epic campaign, which cost £1m to make, launched last month, 11 days after the first anniversary of the attacks.
The ITC has received 12 complaints from members of the public who maintain the ad is offensive in the light of the events of September 11.
A further 12 complained that the ad is misleading because it claimed that broadband had 'arrived' but that they were unable to receive it.
However a disclaimer at the beginning of the ads makes it clear that the service is available subject to survey.
BT director of services Amanda MacKenzie said that the ads had been rigorously pre-tested with consumers before going on air and had scored 0% for offensiveness.
"It's a very strong communication which has been well endorsed by consumers, who loved it," she said.
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