ASHOK PUDUTHA,HYDERABAD vs. ITO, WARD-13(3), HYDERABAD

ITA 1485/HYD/2026Status: DisposedITAT Hyderabad05 August 2026AY 2020-2120 pages
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What were the facts?

Assessees, employed by BSNL, opted for a Voluntary Retirement Scheme (VRS) in 2019 and received ex-gratia compensation. They initially offered this income for tax but later sought exemption under Section 10(10B) of the Income-tax Act, 1961, claiming ignorance of law.

What did the Tribunal hold?

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

What were the issues?

Whether compensation received under BSNL's Voluntary Retirement Scheme is exempt under Section 10(10B) and if a fresh claim for exemption can be entertained at the appellate stage.

Which sections of the Income-tax Act were involved?

Section 10(10B),Section 143(1),Section 119(2)(b),Section 246(1)

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&2 972 and Sarma Venkateswara ITO, Ward- Addl/JCIT (A)-1, 2020-21 & Nashiki, dated 973/Hyd/2026 PAN: ACMPV3524G 13(3), 2021-22 12.03.2026 Hyderabad 3&4 981 and ITO, Ward- 2020-21 & Addl/JCIT (A)-3, Siva Kumari Kodali 2021-22 Bangalore, dated 982/Hyd/2026 13(1), PAN: ALCPK1971H 27.01.2026 Hyderabad Addl/JCIT (A)-2, 5&6 985 and Sailakshmi Srinivas ITO, 2020-21 & Coimbatore, dated 986/Hyd/2026 Sivalenka Ward-1, 2021-22 28.01.2026 PAN: AQTPS6119H Mahabubnagar 7&8 995 and Challa Venkata Siva ITO, Ward- Addl/JCIT (A)-3, 2020-21 & Chennai, dated 996/Hyd/2026 Kumar 13(1), 2021-22 30.01.2026 PAN: AAUPC0323L Hyderabad 9& 1314 and Chenchu Venkata ITO, Ward- 2020-21 & Addl/JCIT (A)-12, 2021-22 Mumbai, dated 10 1315/Hyd/2026 Ramana Parvatala 13(3), 04.03.2026 PAN : ABSPP3704F Hyderabad 11& 1316 and Suresh

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