SHARMISTHA MAHENDRAKUMAR DAVE,AHMEDABAD vs. INCOME TAX OFFICER, AHMEDABAD

ITA 1310/AHD/2026Status: DisposedITAT Ahmedabad06 July 2026AY 2021-227 pages
AI SummaryAllowed

What were the facts?

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

What did the Tribunal hold?

The Tribunal held that the compensation received under the BSNL VRS-2019 scheme is fully exempt under Section 10(10B). The Assessing Officer was directed to grant the relief to the assessee.

What were the issues?

Whether compensation received under a VRS scheme is exempt under Section 10(10B) and if the assessee can claim this exemption belatedly.

Which sections of the Income-tax Act were involved?

Section 10(10B),Section 250,Section 143(1)

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 Vikas Pandya, C.A, Shri Veerabadram Vislavath, Sr. DR
For Respondent: Shri Veerabadram Vislavath, Sr. DR
Hearing: 01/07/2026

Per Sanjay Garg, Judicial Member:

The present appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-1, Jaipur (hereinafter referred to as “CIT(A)”), dated 09.04.2026 passed under Section 250 of the Income Tax Act, 1961 (hereinafter

ITA No.1310/Ahd/2026[Sharmistha Mahendrakumar Dave vs. ITO] A.Y. 2021-22 - 2 –

referred to as the “Act”) and relates to Assessment Year (A.Y.) 2021-22. 2. The assessee has taken following grounds in this appeal:

“1. the learned cit a has

The order continues below.

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