PRAFULKUMAR SUMANLAL MODI,AHMEDABAD vs. INCOME TAX OFFICER, WARD 7(2)(1), AH,EDABAD

ITA 716/AHD/2026Status: DisposedITAT Ahmedabad13 July 2026AY 2021-227 pages
AI SummaryAllowed

What were the facts?

The assessees received compensation under a BSNL Voluntary Retirement Scheme (VRS) and offered it to tax due to lack of awareness about exemption provisions. They later sought exemption under Section 10(10B) of the Income Tax Act, 1961, after learning about relevant ITAT judgments.

What did the Tribunal hold?

The Tribunal held that the compensation received under the BSNL VRS-2019 scheme is eligible for exemption under Section 10(10B) of the Act. The Assessing Officer was directed to grant the relief to the assessees.

What were the issues?

Whether compensation received under the BSNL VRS-2019 scheme is eligible for exemption under Section 10(10B) of the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

Section 10(10B),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG & SHRI NARENDRA PRASAD SINHA

For Appellant: Shri Suchit Patel, A.R
Hearing: 06/07/2026Pronounced: 13/07/2026

Heard together (2 matters)

I.T.A. No. 713/Ahd/2026
I.T.A. No. 716/Ahd/2026

Read from the judgment's own cause title. This page is filed under one of them.

Per: Sanjay Garg, Judicial Member:

Both the captioned appeals filed by different assessees are against separate orders passed by the Ld. Commissioner of Income

ITA No.713/Ahd/2026[Jitendra Prahladbhai Patel vs. ITO] ITA No.716/Ahd/2026[Prafulkumar Sumanlal Modi vs. ITO] A.Y.

The order continues below.

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