KRISHNAN SHANMUGAM,BANGALORE vs. ITO WARD-2(1)(1), BLR, BANGALORE

ITA 1985/BANG/2026Status: DisposedITAT Bangalore25 August 2026AY 2020-2110 pages
AI SummaryAllowed

What were the facts?

The assessee received compensation under BSNL VRS 2019 and claimed exemption under Section 10(10C). Later, realizing it could be exempt under Section 10(10B), the assessee filed an appeal before the CIT(A) after a significant delay. The CIT(A) dismissed the appeal due to the delay.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A), finding the assessee's explanation to be bona fide and reasonable. The Tribunal directed the AO to allow exemption under Section 10(10B) on the VRS compensation received.

What were the issues?

Whether the delay in filing an appeal before the CIT(A) for claiming exemption under Section 10(10B) on VRS compensation can be condoned, and if so, whether the compensation is eligible for exemption.

Which sections of the Income-tax Act were involved?

Section 10(10B),Section 10(10C),Section 250

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

ITA 2348/BANG/2026
ITA 1985/BANG/2026

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

आयकर अपीलीय अधिकरण, बेंगलुरू पीठें, बेंगलुरू INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCHES, BANGALORE BENCH: SMC BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA 2348/BANG/2026 निर्धारण वर्ा/Assessment Year: 2021-22) INDUMATI KATTI INCOME TAX OFFICER, WARD 1 & TPS B-02, 2ND FLOOR, JAIN HEIGHTS SOLUS-01, 1ST CROSS, J C ROAD, AAYAKAR BHAVAN, NEAR BENGALURU, BENGALURU-560027, KALABURGI-585105, KARNATAKA अपीलधर्थी Appellant प्रत्यर्थी Respondent

Permanent Account Number of Assessee: ADXPK1759N

अपीलधर्थी द्वारा/Appellant represented by: Sri. Pavan AR प्रत्यर्थी द्वारा/Respondent represented by: Sri. Ganesh R Gale, Standing Counse for Department

ITA 1985/BANG/2026 धििधारण वर्ा/Assessment Year: 2020-21) KRISHNAN ITO WARD-2(1)(1), SHANMUGAM BLR NO. 145,5TH CROSS, ITO WARD-2(1)(1), BENGALURU-560095, KRISHNARAJAPURAM S.O, KARNATAKA VARANASI., BENGALURU- 560036, KARNATAKA अपीलधर्थी Appellant प्रत्यर्थी Respondent

Permanent Account Number of AOPPS8293G Assessee:

ITA 1985 & 2348/BANG/2026

अपीलधर्थी द्वारा/Appellan

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 →