LALLANPRASAD RAMLAVAT YADAV,MEHSANA vs. ITO WD 1, PATAN

ITA 1231/AHD/2026Status: DisposedITAT Ahmedabad06 July 2026AY 2021-20226 pages
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What were the facts?

The assessee received compensation under a BSNL Voluntary Retirement Scheme (VRS) and offered it to tax due to lack of awareness of exemption provisions. Upon learning of a favorable ITAT ruling, the assessee sought exemption under Section 10(10B).

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 Income Tax Act, following previous coordinate bench decisions. The Assessing Officer was directed to grant the relief.

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, even if not claimed in the original return.

Which sections of the Income-tax Act were involved?

Section 10(10B)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG

For Appellant: Ms. Khushboo Shah, A.R, Shri Veerabadram Vislavath, Sr. DR
For Respondent: Shri Veerabadram Vislavath, Sr. DR
Hearing: 30/06/2026

The present appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), Faridabad (hereinafter referred to as “CIT(A)”), dated 12.03.2026 passed under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) and relates to Assessment Year (A.Y.) 2021-22. ITA No.1231/Ahd/2026[Lallanprasad Ramlavat Yadav vs. ITO] A.Y. 2021-22 - 2 –

2.

The assessee has taken following grounds in this appeal:

“1. The Ld. CIT(A)

The order continues below.

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