ARIVALAGAN IMMANUEL PONMONI PUSHPA,THIRUMANGALAM vs. INCOME TAX OFFICER, WARD 1(1), NON CORP WARD, MADURAI

ITA 3295/CHNY/2026Status: DisposedITAT Chennai24 July 2026AY 2020-216 pages
AI SummaryAllowed

What were the facts?

The assessee, a retrenched employee of BSNL, received ex-gratia compensation and leave encashment. The assessee initially claimed partial exemption under Sections 10(10AA) and 10(10C) but later sought to claim additional exemptions under Sections 10(10B) and 10(10C) due to ignorance of applicable provisions and relevant judicial precedents.

What did the Tribunal hold?

The Tribunal held that the First Appellate Authority has co-terminus powers with the Assessing Officer and can entertain fresh claims. The Tribunal also emphasized the CBDT circular directing departmental officers not to take advantage of an assessee's ignorance, allowing the assessee's claim for exemptions.

What were the issues?

Whether the First Appellate Authority can entertain fresh claims for exemption not made in the original return, and whether departmental officers should assist assessees in claiming reliefs they are entitled to.

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: 23.07.2026Pronounced: 24.07.2026

PER GAGAN GOYAL, AM: These two appeals are preferred by the assessee against the order of Ld. Addl. / JCIT (A)-1, (hereinafter referred as the ‘Ld. Addl./ JCIT (A)-1, Visakhapatnam, dated 27.03.2026, for the Assessment Years (hereinafter referred as the ‘AYs’) 2020-21 and 2021-22 respectively.

GROUDS OF APPEAL

1.

That on the facts, circumstances and legal position o

The order continues below.

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