DEEPENDRA KUMAR SINGHAL,GHAZIABAD vs. LD. ASSESSING OFFICER, GHAZIABAD

ITA 2302/DEL/2026Status: DisposedITAT Delhi07 August 2026AY 2020-217 pages
AI SummaryPartly Allowed

What were the facts?

The assessee, an ex-employee of BSNL, received leave encashment and ex-gratia compensation under a Voluntary Retirement Scheme (VRS). The Assessing Officer (AO) disallowed a portion of these claims, restricting their exemption.

What did the Tribunal hold?

The Tribunal directed the AO to allow full exemption for leave encashment as per the revised limit notified by the Ministry of Finance. It also directed the AO to treat the ex-gratia compensation as fully exempt under Section 10(10B) based on previous tribunal decisions.

What were the issues?

Whether the leave encashment and ex-gratia compensation received under VRS are fully exempt from tax, considering the enhanced exemption limits and the nature of the compensation.

Which sections of the Income-tax Act were involved?

Section 10(10AA),Section 10(10B),Section 151

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES, NEW DELHI

Before: SHRI VIKAS AWASTHY

PER VIKAS AWASTHY, JUDICIAL MEMBER:

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 28.01.2026, for Assessment Year 2020-21. 2. Shri Sidhant Goyal, appearing on behalf of the assessee, narrating facts of the case submits that the assessee is an ex-employee of BSNL. For revival of BSNL and MTNL, the Department of Telecomm

The order continues below.

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