PINJARI HUSSAIN,KURNOOL vs. ITO, WARD -1, KURNOOL

ITA 1233/HYD/2026Status: DisposedITAT Hyderabad05 August 2026AY 2021-202216 pages
AI SummaryAllowed

What were the facts?

Assessees, employees of BSNL, opted for a Voluntary Retirement Scheme (VRS) in 2019 and received compensation. They later sought exemption for this compensation under Section 10(10B) of the Income Tax Act, 1961, but faced significant delays in filing their appeals before the appellate authorities.

What did the Tribunal hold?

The Tribunal held that the ex-gratia compensation received under the BSNL VRS-2019 scheme is eligible for exemption under Section 10(10B) of the Act. Consequently, any additions made by taxing this compensation were directed to be deleted.

What were the issues?

Whether the delay in filing appeals for claiming exemption under Section 10(10B) for VRS compensation should be condoned, and whether such compensation is eligible for exemption under Section 10(10B).

Which sections of the Income-tax Act were involved?

Section 10(10B),Section 249(3),Section 119(2)(b)

AI-generated summary — verify with the full judgment below

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

Hearing: 15.07.2026Pronounced: 05.08.2026

PER MANJUNATHA G., A.M : The captioned appeals filed by different assessees are directed against separate, but identical, orders of the learned Addl./Joint Commissioner of Income Tax (Appeals) – 12, Mumbai, dated 04.03.2026 and Addl./JCIT(A)-2, Pune, dated 26.02.2026, relating to the assessment years 2020-21 and 2021-22. Since common issues are involved in all the four appeals, they were heard together and are being disposed of by this consolidated order for the sake of convenience and br

The order continues below.

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