KANAKA RAJU UPPALAPATI,GUNTUR vs. ITO, WARD-13(1), HYDERABAD
What were the facts?
The assessee, an employee of BSNL, opted for the Voluntary Retirement Scheme (VRS) 2019 and received compensation. The assessee initially offered this compensation to tax but later claimed exemption under Section 10(10B) of the Income-tax Act before the CIT(A).
What did the Tribunal hold?
The Tribunal held that compensation received by BSNL employees under VRS 2019 is exempt under Section 10(10B) of the Income-tax Act. The Assessing Officer was directed to verify the claim and allow the exemption.
What were the issues?
Whether compensation received under BSNL VRS 2019 is eligible for exemption under Section 10(10B) and whether such claims can be admitted in appeal.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, HYDERABAD
Before: SHRI VIJAY PAL RAO
PER VIJAY PAL RAO, VICE PRESIDNT :
These two appeals by the Assessee are directed against two separate Orders both dated 11.02.2026 of the learned Addl./JCIT(A)-2, Delhi, for the assessment years 2020-2021 and 2021-2022. 2. For the assessment year 2020-2021 the Assessee has raised the following grounds of appeal:
1) “Ground 1 The CIT A has erred in law and on facts in dismissing the appeal on the ground that the appellant has n
The order continues below.
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More judgments on Section 10(10B)
- Kishorchandra Girdharlal Joshi, Amreli vs Income Tax Officer, Ward 3(1)(4), AmreliITA 613/RJT/2026[2021-22]Status: Disposed8 Oct 2026AY 2021-22
- Shantilal Maganbhai Kalani, Amreli vs Income Tax Officer, Ward 3(1)(4), AmreliITA 559/RJT/2026[2021-22]Status: Disposed8 Oct 2026AY 2021-22
- Shantilal Maganbhai Kalani, Amreli vs Income Tax Officer, Ward 3(1)(4), AmreliITA 558/RJT/2026[2020-21]Status: Disposed8 Oct 2026AY 2020-21
- Lakhman Shir, Jamnagar vs Income Tax Officer, Ward 1(2), JamnagarITA 498/RJT/2026[2021-22]Status: Disposed8 Oct 2026AY 2021-22
- Lakhman Shir, Jamnagar vs Income Tax Officer, Ward 1(2), JamnagarITA 497/RJT/2026[2020-21]Status: Disposed8 Oct 2026AY 2020-21
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