GEETHA S,CHENNAI vs. ASSESSING OFFICER CHENNAI NC WARD 4(6), CHENNAI

ITA 3181/CHNY/2026Status: DisposedITAT Chennai27 July 2026AY 2021-226 pages
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What were the facts?

The assessee, a retrenched employee, received ex-gratia compensation and initially claimed exemptions under Sections 10(10AA) and 10(10C) due to lack of clarity. Later, realizing entitlement to further exemption under Section 10(10B), the assessee sought to claim it, but the CIT(A) rejected it for not filing a revised return.

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in rejecting the claim solely on the ground of a non-filed revised return, especially in light of the CBDT's circular advising officers not to take advantage of an assessee's ignorance. The Tribunal noted that the appellate authority's powers are co-terminus with the AO and directed the AO to allow the claim.

What were the issues?

Whether the CIT(A) can admit fresh claims for exemption when the assessee, due to ignorance, did not claim it initially and whether the absence of a revised return is a bar to such a claim.

Which sections of the Income-tax Act were involved?

Section 10(10B),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. 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 Assessing Officer (CPC) has erred in law

The order continues below.

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