TANAJI BABURAO BHOSALE,PUNE vs. ITO WARD 10(1), PUNE, PUNE

ITA 1784/PUN/2026Status: DisposedITAT Pune22 July 2026AY 2020-214 pages
AI SummaryRemanded

What were the facts?

The assessee filed a revised return claiming a lower income due to excess deduction under Section 10. The Assessing Officer denied exemption under Section 10(10C) and made additions for bank interest and house property loss. The CIT(A) partly allowed the appeal, sustaining some of the AO's additions.

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order on the disputed issues and restored them to the Assessing Officer for fresh adjudication. The assessee was granted an opportunity to present information and be heard.

What were the issues?

Whether the denial of exemption under Section 10(10C) and the addition of bank interest by the AO and sustained by the CIT(A) were justified, considering the assessee's VRS compensation and arrears of salary.

Which sections of the Income-tax Act were involved?

Section 10(10C),Section 89(1),Section 142(1),Section 143(3),Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE

Before: SHRI PAVAN KUMAR GADALE & DR. DIPAK P. RIPOTE

Hearing: 14.07.2026Pronounced: 22.07.2026

PER PAVAN KUMAR GADALE, JUDICIAL MEMBER The assessee has filed the appeal against the order of NFAC/CIT(A), Delhi passed u/sec 250 of the Income Tax Act . The assessee has raised the grounds of appeal challenging the order of the CIT(A) appeal sustaining the additions made by the Assessing Officer.

2.

At the time of hearing, the Ld.AR submitted that there is a delay of 131 days in filing the appeal before Hon'ble Tribunal and the assessee has filed an affidavit for condonation of delay. On consideration of facts and information mentioned in ITA.No.1784/PUN/2026 Tanaji Baburao Bh

The order continues below.

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