RAJESWARI HARIHARAN,CHENNAI vs. ASSESSING OFFICER CHENNAI NC4(6), CHENNAI

ITA 3179/CHNY/2026Status: DisposedITAT Chennai27 July 2026AY 2021-226 pages
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What were the facts?

The assessee, a retrenched employee of BSNL, received ex-gratia compensation. Due to initial lack of clarity, the assessee claimed exemption under sections 10(10AA) and 10(10C) but later sought to claim additional exemption under sections 10(10B) and 10(10A).

What did the Tribunal hold?

The Tribunal held that the First Appellate Authority erred in rejecting the assessee's claim solely on the ground of not filing a revised return. Citing CBDT Circular No. 14(XL-35) of 1955, the Tribunal emphasized that departmental officers should assist taxpayers and not take advantage of their ignorance.

What were the issues?

Whether the assessee can claim additional exemptions for ex-gratia compensation when a revised return was not filed, and if the First Appellate Authority has the power to admit such claims.

Which sections of the Income-tax Act were involved?

Section 10(10B),Section 10(10AA),Section 10(10C),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI

Before: HONOURABLE SHRI GAGAN GOYAL & SHRI MANU KUMAR GIRI

Hearing: 22.07.2026Pronounced: 27.07.2026

PER GAGAN GOYAL, AM: These two appeals are preferred by the assessee against the order of Ld. Addl. / JCIT (A), Kochi (hereinafter referred as the ‘Ld. Addl. / JCIT (A)’) dated 31.03.2026 for the Assessment Year (hereinafter referred as the ‘AY’) 2020-21 & 2021-22 respectively.

GROUDS OF APPEAL

1.

The Learned Commissioner of Income Tax has erred in law and on facts

The order continues below.

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