SADANAND RAMCHANDRA NANGARE,MUMBAI vs. ITO,CIRCLE 1, KOLHAPUR, KOLHAPUR

ITA 3106/PUN/2026Status: DisposedITAT Pune22 September 2026AY 2020-202111 pages
AI SummaryAllowed

What were the facts?

Assessees received compensation under the BSNL Voluntary Retirement Scheme, 2019. They initially offered a portion to tax after claiming exemption under Section 10(10C) and later claimed the entire amount as exempt under Section 10(10B). The CIT(A) dismissed their appeals due to delay.

What did the Tribunal hold?

The Tribunal held that the compensation received under the BSNL VRS-2019 is in the nature of retrenchment compensation and is exempt from tax under Section 10(10B) of the Income Tax Act. The delay in filing appeals before the CIT(A) was condoned.

What were the issues?

Whether compensation received under BSNL VRS-2019 is exempt under Section 10(10B) and if delay in filing appeals before CIT(A) should be condoned.

Which sections of the Income-tax Act were involved?

Section 10(10B),Section 10(10C),Section 250

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI Dr. DIPAK P. RIPOTE, ACCOUNTANT MEMBER Sr. ITA Nos. A.Y.

Appellant Respondent No. 1 3078/PUN/2026 2020-21 Varsha Ganesh Kulkarni, ITO, Ward-2(1), C/o. Padvekar Law Chambers, Nashik 408, Maker Bhavan No. 3, 21, New Marine Lines, Mumbai-400020 PAN : AJCPK4266D 2 3079/PUN/2026 2021-22 Varsha Ganesh Kulkarni, ITO, Ward-2(1), C/o. Padvekar Law Chambers, Nashik 408, Maker Bhavan No. 3, 21, New Marine Lines, Mumbai-400020 PAN : AJCPK4266D 3 3100/PUN/2026 2020-21 Surendra Madhusudan Langade, ITO, Ward-4, C/o. Padvekar Law Chambers, Satara 408, Maker Bhavan No. 3, 21, New Marine Lines, Mumbai-400020 PAN : AAKPL8672K 4 3101/PUN/2026 2021-22 Surendra Madhusudan Langade, ITO, Ward-4, C/o. Padvekar Law Chambers, Satara 408, Maker Bhavan No. 3, 21, New Marine Lines, Mumbai-400020 PAN : AAKPL8672K 5 3102/PUN/2026 2020-21 Syedmatin Syedyasin Daimi, ITO, Ward-1, C/o. Padvekar Law Chambers, Latur 408, Maker Bhavan No. 3, 21, New Marine Lines, Mumbai-400020 PAN : AOVPD4433K 6 3103/PUN/2026 2021-22 Syedmatin Syedyasin Daimi, ITO, Ward-1, C/o. Padvekar Law Chambers, Latur 408, Maker Bhavan

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