BABUBHAI PRAJAPATI,MEHSANA vs. THE ITO, WARD 1, MEHSANA, MEHSANA

ITA 1222/AHD/2026Status: DisposedITAT Ahmedabad17 July 2026AY 2021-227 pages
AI SummaryAllowed

What were the facts?

Assessees received compensation under BSNL VRS-2019 but inadvertently offered it to tax due to lack of awareness of exemption under Section 10(10B). They later sought exemption, but their appeals were initially dismissed by the CIT(A) for delay.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals, finding sufficient cause due to the assessees' bonafide ignorance of the law. It held that compensation received under BSNL VRS-2019 is exempt under Section 10(10B).

What were the issues?

Whether the delay in filing the appeal was due to a sufficient cause, and whether compensation received under BSNL VRS-2019 is exempt under Section 10(10B).

Which sections of the Income-tax Act were involved?

Section 10(10B),Section 249(3)

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA Nos.1212-1213/AHD/2026 (Assessment Years: 2020-21 & 2021-22) Ward-1, 23, Jaykrushna Society, Patan. Patan Road, Near Unjha (N.G), Unjha Patan-384265 Gujarat [PAN : ACEPP1290 P] ITA No.1214-1215/AHD/2026 (Assessment Years: 2020-21 & 2021-22)

Harish jayantilal Shukla, The Income Tax Officer, Vs. 45, Anushtan Bunglow, Ward-7(2)(1), Science City Road, Ahmedabad. Sola, Ahmedabad-380060. Gujarat [PAN : ACDPS9673 A] ITA Nos.1217-1218/AHD/2026 (Assessment Years: 2020-21 & 2021-22) Ward-7(2)(1), Nava Vadaj S.O, Ahmedabad. Opp. Ramapir Tekra BRT Stop, Nav Vadaj, Ahmedabad-380013. Gujarat [PAN : AIJPS6178 C]

ITA Nos. 1212-1213/AHD/2026, AY-2020-21 & 2021-22 - 2–

ITA Nos.1221-1222/AHD/2026 (Assessment Years: 2020-21 & 2021-22) Babubhai Prajapati, The Income Tax Officer, Vs. A-25, Manidhar City, Ward-1, Aerodram Road, Mehsana. Mehsana, Mehsana-384002. Gujarat

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