BHARGAVA PRASAD GADI,HYDERABAD vs. ITO, WARD -13(3), HYDERABAD

ITA 1497/HYD/2026Status: DisposedITAT Hyderabad23 September 2026AY 2020-2113 pages
AI SummaryAllowed

What were the facts?

Assessees, employees of BSNL, received ex-gratia compensation under VRS-2019. They claimed exemption under Section 10(10C) and offered the excess amount to tax. Later, they sought exemption under Section 10(10B) but filed appeals with significant delays.

What did the Tribunal hold?

The Tribunal held that the compensation received under BSNL VRS-2019 is eligible for exemption under Section 10(10B) of the Act. The matter was restored to the AO to verify the eligibility of each assessee as per the statutory requirements.

What were the issues?

Whether the delay in filing appeals before the CIT(A) should be condoned, and whether the ex-gratia compensation received under BSNL VRS-2019 is eligible for exemption under Section 10(10B).

Which sections of the Income-tax Act were involved?

Section 10(10C),Section 10(10B),Section 119(2)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘SMC‘ Bench, Hyderabad

Before: Shri Ravish SoodShri Madhusudan Sawdia

For Respondent: Shri B Laxmi Kanth, Sr. AR
Hearing: 09/09/2026

Per Bench:

These six appeals filed by different assessees are directed against the separate o

The order continues below.

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