SREEDHAR REDDY KOTHAKAPU,HYDERABAD vs. ITO, WARD -12(1), HYDERABAD

ITA 1504/HYD/2026Status: DisposedITAT Hyderabad19 August 2026AY 2020-2110 pages
AI SummaryAllowed

What were the facts?

Assessees, employees of BSNL, received ex-gratia compensation under VRS-2019 and claimed exemption under Section 10(10C). They later sought exemption under Section 10(10B) but faced delays in filing appeals and rejections by the lower authorities.

What did the Tribunal hold?

The Tribunal held that the ex-gratia compensation received under BSNL VRS-2019 is eligible for exemption under Section 10(10B). The Assessing Officer is directed to verify the eligibility of each assessee and grant the exemption.

What were the issues?

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

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

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

Before: Shri Ravish SoodShri Madhusudan Sawdia

Hearing: 17/08/2026

Per Bench :

These 4 appeals filed by both the assessees are directed against the separate orders passed by the Learned Addl/JCIT(A) relating to the assessment years 2020-21 & 2021-22, the details whereof are given in the cause title. Since identical facts and common issues are involved in all these appeals, the

The order continues below.

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