SWAPAN KUMAR NASKAR,BARUIPUR, SAIDPUR, SOUTH PARGANAS vs. INCOME TAX OFFICER WARD 52(1), AAYAKAR BHAWAN, KOLKATA

ITA 2258/KOL/2026Status: DisposedITAT Kolkata09 September 2026AY 2020-2112 pages
AI SummaryAllowed

What were the facts?

The assessees, former BSNL employees, received compensation under the BSNL VRS-2019 scheme. They initially offered this compensation for tax due to lack of awareness about exemptions, and their returns were processed without granting any exemption.

What did the Tribunal hold?

The Tribunal held that the compensation received under the BSNL VRS-2019 scheme is eligible for exemption under Section 10(10B) of the Income Tax Act. The Assessing Officer was directed to grant the exemption.

What were the issues?

Whether compensation received under BSNL VRS-2019 is eligible for exemption under Section 10(10B) and if accumulated leave encashment is also exempt.

Which sections of the Income-tax Act were involved?

Section 10(10B),Section 10(10AA),Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘SMC’ BENCH,

Before: SHRI YOGESH KUMAR U.S & SHRI GOPALAN GURUSAMY

For Appellant: Shri Gautam Chanda, AR
For Respondent: Shri Manab Adak, Sr. DR
Hearing: 01.09.2026Pronounced: 09.09.2026

PER BENCH:

All the captioned Appeals filed by the different Assessee against the order passed u/s 250 of the Income Tax Act, 1961(hereinafter

The order continues below.

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