RAMA DEVI KOTAMRAJU,HYDERABAD vs. ITO, WARD-13(1), HYDERABAD

ITA 1282/HYD/2026Status: DisposedITAT Hyderabad07 August 202613 pages
AI SummaryPartly Allowed

What were the facts?

The assessee received ex-gratia compensation under BSNL's Voluntary Retirement Scheme (VRS-2019) and claimed exemption under Section 10(10C). Subsequently, she realized the compensation might be fully exempt under Section 10(10B), but her appeal before the CIT(A) was dismissed due to a significant delay.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A), following precedent. It also held that the compensation received under BSNL VRS-2019 is eligible for exemption under Section 10(10B), but directed the AO to verify the assessee's eligibility.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and whether the compensation received under BSNL VRS-2019 is exempt under Section 10(10B).

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

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

Before: Shri Ravish SoodShri Madhusudan Sawdia

Hearing: 23/07/2026

Per Madhusudan Sawdia, A.M.:

This appeal is filed by Smt. Rama Devi Kotamraju (“the assessee”), feeling aggrieved by the order passed by the Learned Addl/JCIT(A)-1 Nashik (“Learned Addl/JCIT(A)”) dated 24.02.2026 for the A.Y. 2021-22. 2. The assessee has raised the following grounds of appeal:

5

3.

The brief facts emerging from the appeal of the assessee are that the assessee was employee of Bharat Sanchar Nigam Limited (“BSNL”), a Public Sector Undertaking under the administrative control of the Department of Telecommunications, Government of India. Pur

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(10C)

All 899 judgments and leading authorities on Section 10(10C) →

Recent GST High Court judgments

Search GST case law →