JAYA MURALI KANDIKONDA,HYDERABAD vs. INCOME TAX OFFICER, WARD 13(1), HYDERABAD

ITA 1678/HYD/2026Status: DisposedITAT Hyderabad07 August 2026AY 2021-202216 pages
AI SummaryPartly Allowed

What were the facts?

Assessees received ex-gratia compensation under BSNL VRS-2019 and claimed exemption of ₹5,00,000/- under Section 10(10C) of the Income-tax Act. They later realized the compensation might be fully exempt under Section 10(10B) and filed appeals with substantial delays.

What did the Tribunal hold?

The Tribunal condoned the delays in filing the appeals and held that the ex-gratia compensation received under BSNL VRS-2019 is eligible for exemption under Section 10(10B). However, it directed the Assessing Officer to verify the eligibility of each assessee, particularly if they qualify as a 'workman'.

What were the issues?

Whether the ex-gratia compensation received under BSNL VRS-2019 is fully exempt under Section 10(10B) and whether the assessees meet the criteria for exemption under this section.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, हैदराबाद। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ Bench, Hyderabad

"ी रिवश सूद, माननीय "ाियक सद" एवं "ी मधुसूदन साविडया, माननीय लेखा सद" के सम" । BEFORE SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER & SHRI MADHUSUDAN SAWDIA, HON’BLE ACCOUNTANT MEMBER

Appealed Sl. Asst. Name of the Name of the against the ITA Nos. No. Year assessee & PAN Respondent order of the Ld. Addl/JCIT(A) Venkataiah Sirivella, The ITO, Order dated 1 2026/Hyd/2026 2021-22 Hyderabad. Ward-13(3), 12.03.2026 PAN: ATWPS 3083 J Hyderabad. Ponna Reddy The ITO, Kondakalla, Order dated 2 2030/Hyd/2026 2021-22 Ward-13(1), Hyderabad. 18.03.2026 Hyderabad. PAN: AKEPK 3615 R 2020-21 Sudha Madhuri The ITO, 2230 & Order dated 3 & 4 & Nallapati, Hyderabad. Ward-13(3), 2231/Hyd/2026 21.05.2026 2021-22 PAN: ABCPN 2034 Q Hyderabad. Jayamala Korani, The ITO, Order dated 5 2242/Hyd/2026 2020-21 Hyderabad. Ward-13(1), 04.03.2026 PAN: AKAPK 4968 P Hyderabad. Manjula Malisetty, The ITO, Order dated 6 2248/Hyd/2026 2020-21 Anantapur. Ward-1, 17.04.2026 PAN: ACAPM 9562 F Aanantapur 2020-21 Srinivasarao Chinni, The ITO, 1657 & Order dated 7 & 8 & Hyderabad. Ward-13(1), 1658/Hyd/2026 23.01.2026 2021-22 P

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