SESHAGIRI GADAD,KOPPAL vs. ITO WARD-1, KOPPAL, KOPPAL

ITA 1994/BANG/2026Status: DisposedITAT Bangalore19 August 2026AY 2020-216 pages
AI SummaryAllowed

What were the facts?

The assessee received ex gratia compensation under the BSNL Voluntary Retirement Scheme (VRS) for assessment years 2020-21 and 2021-22. The assessee initially claimed exemption under Section 10(10C) but later argued for exemption under Section 10(10B) before the CIT(A).

What did the Tribunal hold?

The Tribunal held that retrenchment compensation received from BSNL VRS is eligible for exemption under Section 10(10B) of the Act, following numerous judicial precedents. The Assessing Officer is directed to allow the exemption.

What were the issues?

Whether ex gratia compensation received under BSNL VRS is exempt under Section 10(10B) of the Income Tax Act. Whether the CIT(A) erred in not condoning the delay in filing the appeal.

Which sections of the Income-tax Act were involved?

Section 10(10B),Section 10(10C),Section 250,Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI SANDEEP SINGH KARHAIL

PER SANDEEP SINGH KARHAIL, JUDICIAL MEMBER:

The assessee has filed the present appeals against the separate impugned orders of even date 30.03.2026, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Additional/Joint Commissioner of Income Tax (Appeals)-1, Chandigarh, [“learned Addl./Joint CIT(A)”], for the

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 10(10B)

All 1,303 judgments and leading authorities on Section 10(10B) →

Recent GST High Court judgments

Search GST case law →