VIJAY RAO KURUPATHI,HYDERABAD vs. ITO, WARD-13(1), HYDERABAD

ITA 1436/HYD/2026Status: DisposedITAT Hyderabad05 August 2026AY 2021-2218 pages
AI SummaryAllowed

What were the facts?

Assessees, BSNL employees, opted for Voluntary Retirement Scheme-2019 and received compensation. They later claimed exemption under Section 10(10B) of the Income-tax Act, 1961, after the prescribed period. The lower appellate authorities dismissed their appeals, primarily on grounds of delay and the maintainability of fresh claims.

What did the Tribunal hold?

The Tribunal held that the compensation received under the BSNL Voluntary Retirement Scheme – 2019 is exempt under Section 10(10B) of the Act. It directed the AO to verify the claims and allow the exemption.

What were the issues?

Whether the compensation received under the BSNL VRS-2019 is eligible for exemption under Section 10(10B) and whether the delay in filing appeals and making fresh claims can be condoned.

Which sections of the Income-tax Act were involved?

Section 10(10B),Section 10(10C),Section 246(1),Section 119(2)(b)

AI-generated summary — verify with the full judgment below

आयकर अपीलीय न्यायाधिकरण में, हैदराबाद “एस एम सी” बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ SMC ‘ Bench, Hyderabad

श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER

Sl. Appealed No. I.T.A.No. Name of Appellant Name of against the Respondent A.Y. Order of 1 1281/Hyd/2026 Rama Devi Kotamraju ITO, Ward- Addl/JCIT (A)-1, 2020-21 Nashik, dated PAN: ADOPK7656H 13(1), 24.02.2026 Hyderabad 2&3 1409 & Ayyagari Srinivasa Rao ITO, Ward- 2020-21 & Addl/JCIT (A)-5, 2021-22 Chennai, dated 1410/Hyd/2026 PAN: AEMPA2687P 8(1), 23.02.2026 Hyderabad 2020-21 & Addl/JCIT (A)-5, 4&5 1435 & Vijay Rao Kurapathi ITO, Ward- 2021-22 Guwahati, dated 1436/Hyd/2026 PAN: AHCPK2946E 13(1), 19.03.2026 Hyderabad 6 1455/Hyd/2026 Andapally Adam ITO, Ward- 2021-22 Addl/JCIT (A)-4, Chennai, dated PAN : AKQPA5978H 13(1), 16.03.2026 Hyderabad 7&8 1570 & Venkata Srinivas Kasi ITO, Ward- 2020-21 & Addl/JCIT (A)-12 2021-22 Mumbai, dated 1571/Hyd/2026 PAN : AERPK6734Q 13(1), 28.02.2026 Hyderabad 9& 1598 & Rambabu Surampudi ITO, Ward- 2020-21 & Addl/JCIT (A)-2 2021-22 Pune dated 10 1599/H

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