RAMMOHAN KOPPU,HYDERABAD vs. INCOME TAX OFFICE, WARD-1, WARANGAL

ITA 1329/HYD/2026Status: DisposedITAT Hyderabad07 August 202613 pages
AI SummaryAllowed

What were the facts?

Assessees, former BSNL employees, received ex-gratia compensation under VRS-2019. They initially claimed a ₹5,00,000 exemption under Section 10(10C) and later sought full exemption under Section 10(10B) after significant delays in filing appeals.

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) of the Act. The matter was restored to the AO to verify individual eligibility and grant exemption accordingly.

What were the issues?

Whether the ex-gratia compensation received under BSNL VRS-2019 is fully exempt under Section 10(10B) and if delays in filing appeals should be condoned.

Which sections of the Income-tax Act were involved?

Section 10(10C),Section 10(10B),Section 143(1),Section 119(2)(b)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A/B/SM‘ Bench, Hyderabad "ी रिवश सूद,"ाियक सद" एवं "ी मधुसूदन साविड़या लेखा सद" सम" | Before Shri Ravish Sood, Judicial Member A N D Shri Madhusudan Sawdia, Accountant Member S.No Appeal in ITA Appellant Respondent Appeal Appealed No. & A.Y.

against the order & Date of order 1 1208/Hyd/2026 Srimathi Income Tax Addl/JCIT(A)-5 2020-21 Chellaswamy, Officer, Ward Chennai, Hyderabad 13(1), Hyderabad 13/02/2026 PAN:ADKPC2519B 2 1209/Hyd/2026 -do- -do- -do- 2021-22 3 1224/Hyd/2026 Sharath Chander Income Tax Addl/JCIT(A)-2 2021-22 Loka, Siddipet Officer, Kolkata, PAN:ABOPL7774K Ward-1, Siddipet 13.02.2026 4 1530/Hyd/2026 Arun Kumar Income Tax Addl/JCIT(A)-2 2020-21 Battina, Officer, Ward- Kolkata, Hyderabad 13(1), Hyderabad 24.02.2026 PAN:AGOPB2913M 5 1531/Hyd/2026 -do- -do- -do- 2021-22 6 1989/Hyd/2026 Banapuram -do- Addl/JCIT(A)-4, 2020-21 Ramesh, Delhi, Hyderabad 28.04.2026 PAN:ACPPB6710M 7 1990/Hyd/2026 -do- -do- Addl/JCIT(A)-4, 2021-22 Delhi, 26.05.2026 8 2131/Hyd/2026 Juluru Brahma -do- Addl/JCIT(A)-2 2021-22 Chary, NAGPUR, Ranga Reddy 30.04.2026 PAN: ABFPJ6091A 9 1329/Hyd/2026 Rammohan Koppu Income

The order continues below.

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