KAILASH CHANDRA KUMHAR,TONK vs. ITO WD, TONK, TONK

ITA 301/JPR/2026Status: DisposedITAT Jaipur18 September 2026AY 2020-219 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, citing the assessee's age, reliance on a tax consultant, and the consultant's negligence. On merits, the Tribunal held that the assessee is eligible for the entire exemption amount of leave encashment in view of the revised limits specified by CBDT Notification No. 31/2023.

What were the facts?

The assessee, a retired employee, claimed exemption for leave encashment under Section 10(10AA) of the Income Tax Act. The Assessing Officer and CIT(A) disallowed a portion of this claim, holding that the maximum exemption was Rs. 3,00,000. The appeal was filed with a significant delay.

What were the issues?

Whether the delay in filing the appeal can be condoned, and whether the assessee is entitled to the full exemption on leave encashment considering the revised limits.

Which sections of the Income-tax Act were involved?

Section 10(10AA)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR “SMC” BENCH, JAIPUR

Before: SHRI KULDIP SINGH & SHRI PRAKASH, ACCOUNTANCT MEMBER

PER : KULDIP SINGH, JUDICIAL MEMBER:-

The Appellant, Kailash Chandra Kumhar (hereinafter referred to as the ‘assessee’) by filing the present appeal, sought to set aside the impugned order dated 23.02.2024 passed by the Additional/Joint Commissioner of Income Tax (Appeals)-1, Ahmedabad [hereinafter referred to as the ‘JCIT(A)’] qua assessment year 2020-21 on the ground that:-

I.T.A No. 301/JPR/2026 Page No 2 Kailash Chandra Kumhar

“1. A per CBDT chapter 3 of income tax act, 1961 rule number 10(10AA), the payment of leave encashment (LE) at the time of retirement is non taxable. There were two sub clauses of section 10(10AA) , Sub-clause 1st made for govt. emps which clea

The order continues below.

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