GOPALA KRISHNA SAMPATHI,TIRUPATI vs. ITO, WARD -1(3), TIRUPATI

ITA 1119/HYD/2026Status: DisposedITAT Hyderabad15 July 2026AY 2021-202215 pages
AI SummaryAllowed

What were the facts?

Assessees, employees of BSNL, received compensation under a Voluntary Retirement Scheme (VRS-2019). They initially claimed exemption under Section 10(10C) but later sought exemption under Section 10(10B) based on subsequent judicial precedents. The appeals were dismissed by the lower appellate authority due to delay and the claim not being maintainable at the appellate stage.

What did the Tribunal hold?

The Tribunal held that compensation received under the BSNL VRS-2019 scheme is eligible for exemption under Section 10(10B) of the Income-tax Act, 1961. The Tribunal directed the Assessing Officer to verify the claims and allow the exemption.

What were the issues?

Whether compensation received under BSNL VRS-2019 is eligible for exemption under Section 10(10B) and if fresh claims made at the appellate stage, despite delay, should be considered on merits.

Which sections of the Income-tax Act were involved?

Section 10(10B),Section 10(10C)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘ SMC ‘ Bench, Hyderabad

Hearing: 09.07.2026Pronounced: 15.07.2026

PER BENCH :

The captioned appeal

The order continues below.

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