SAYA GOUD SARA,HYDERABAD vs. ITO, WARD-13(3), HYDERABAD

ITA 1326/HYD/2026Status: DisposedITAT Hyderabad05 August 202621 pages
AI SummaryAllowed

What were the facts?

The assessee received ex-gratia compensation under BSNL's Voluntary Retirement Scheme (VRS) 2019. Initially, this was offered to tax, but later the assessee sought exemption under Section 10(10B) of the Income-tax Act before the appellate authority, citing ignorance and incorrect professional advice.

What did the Tribunal hold?

The Tribunal held that compensation received under the BSNL VRS-2019 scheme is eligible for exemption under Section 10(10B) of the Act. The Assessing Officer was directed to verify the claim and allow the exemption.

What were the issues?

Whether ex-gratia compensation received under BSNL VRS-2019 is exempt under Section 10(10B) and if fresh claims can be admitted in appellate proceedings.

Which sections of the Income-tax Act were involved?

Section 10(10B),Section 10(10C),Section 139(5),Section 250,Section 251,Section 143(1),Section 244A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD

Before: SHRI VIJAY PAL RAO

The above two appeals are filed by the Assessee against the separate orders both dated 24.02.2026 of Ld. Addl/JCIT(A), Kochi, for the assessment years 2020-2021 and 2021-2022. 2. The Assessee has raised identical grounds for both the assessment years under consideration. The grounds raised by the assessee for the assessment year 2020-2021 reads as under:

“Ground 1 The

The order continues below.

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