KANTIBHAI GANESHBHAI PARMAR,VADODARA vs. INCOME TAX OFFICER, VADODARA

ITA 1313/AHD/2026Status: DisposedITAT Ahmedabad06 July 2026AY 2020-219 pages
AI SummaryAllowed

What were the facts?

The assessee received compensation under a BSNL Voluntary Retirement Scheme (VRS) and initially offered it to tax due to lack of awareness of exemption provisions. The assessee later sought exemption under Section 10(10B) of the Income Tax Act, 1961, but the CIT(A) dismissed the appeal primarily on grounds of delay and the claim not being made in the original return.

What did the Tribunal hold?

The Tribunal held that the compensation received under the BSNL VRS-2019 scheme is eligible for full exemption under Section 10(10B). It also ruled that such claims can be entertained at the appellate stage even if not made in the original return, and that bona fide ignorance constitutes sufficient cause for condoning delay.

What were the issues?

Whether compensation received under the BSNL VRS-2019 scheme is exempt under Section 10(10B) and if an appellate authority can grant relief for a claim not made in the original return, especially when there is a delay in filing the appeal.

Which sections of the Income-tax Act were involved?

Section 10(10B),Section 249(3),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 Vikas Pandya, AR, Shri Veerabadram Vislavath, Sr. DR
For Respondent: Shri Veerabadram Vislavath, Sr. DR
Hearing: 01/07/2026Pronounced: 06/07/2026

Per Sanjay Garg, Judicial Member:

The captioned both appeals relate to the same assessee and are against separate orders passed by the Ld. Commissioner of Income Tax (Appeals), Jodhpur (hereinafter referred to as “CIT(A)”), both dated 30.03.2026 passed under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) and relates to Assessment Year (A.Y.) 2020-21 & 2021-22. ITA Nos.1313 & 1314/Ahd/2026[Kantibhai Ganeshbhai Parmar vs. ITO] A.Ys. 2020-21 & 2021-22 - 2 –

2.

The as

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 10(10B)

All 1,303 judgments and leading authorities on Section 10(10B) →

Recent GST High Court judgments

Search GST case law →