HARSHAD VINODBHAI GOHEL,AMBAVADI, AHMEDABAD vs. INCOME TAX OFFICER, WARD 7(2)(1), AHMEDABAD, INCOMETAX OFFICE, VEJALPUR

ITA 1680/AHD/2026Status: DisposedITAT Ahmedabad18 August 2026AY 2021-226 pages
AI SummaryAllowed

What were the facts?

The assessee received compensation under the BSNL VRS-2019 scheme in two installments. The assessee initially claimed partial exemption for the first installment and no exemption for the second. Subsequently, upon learning of ITAT decisions, the assessee sought full exemption for both installments.

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in refusing to entertain the exemption claim solely because it was not made in the original return. Following consistent precedents, the Tribunal directed the Assessing Officer to allow the full exemption under Section 10(10B).

What were the issues?

Whether the appellate authorities can entertain a claim for exemption not made in the original return of income, and if 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(10B),Section 250,Section 251,Section 119(2)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH

Before: Shri Narendra Prasad Sinha & Shri Tapas Ram Misra

For Appellant: Shri Vipul Gohil, A.R
For Respondent: Smt. Deeba Farhat, Sr. D.R

PER TAPAS RAM MISRA, JUDICIAL MEMBER:

The captioned appeals relate to the same assessee and are against separate orders passed by the Ld. Addl/Joint Commissioner of Income Tax (Appeals)-2, Coimbatore, (hereinafter referred to as “CIT(A)”), both dated 21.02.2026 passed under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) and relates to Assessment Years (A.Ys.) 2020-21 & 2021-22 respectively. Since common issue is involved in both these appeals for the sake of convenience the same are disposed of by this common order.

2.

ITA No. 1679/Ahd/2026 is taken as the lead case. The assessee has rais

The order continues below.

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