PRADEEP HEGDE,MYSURU vs. INCOME TAX OFFICER, WARD 1(1), MYSORE, MYSURU

ITA 1037/BANG/2026Status: DisposedITAT Bangalore22 June 2026AY 2021-2212 pages
AI SummaryAllowed

What were the facts?

The assessee, a retired BSNL employee, claimed exemption for ex gratia received under a voluntary retirement scheme. The employer restricted the exemption under Section 10(10C) to ₹5,00,000, while the assessee claimed full exemption. The appeals were filed belatedly, and the CIT(A) declined to condone the delay.

What did the Tribunal hold?

The Tribunal held that the ex gratia received under the BSNL Voluntary Retirement Scheme, 2019, is in the nature of retrenchment compensation and falls under Section 10(10B) of the Act, making it exempt from tax. The impugned findings of the CIT(A) were set aside.

What were the issues?

Whether the ex gratia received by a BSNL employee under a voluntary retirement scheme is eligible for exemption under Section 10(10C) or Section 10(10B), and whether the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘SMC’ BENCH : BANGALORE

Before: SHRI PRASHANT MAHARISHI

For Appellant: CA : Sri. Ganesh R Ghale, Advocate -

PER PRASHANT MAHARISHI, VICE PRESIDENT

1.

These are two appeals filed by Mr. Pradeep Hegde, the assessee/appellant, for the assessment years 2020-21 and 2021-22. The appeals are directed against the orders passed by the learnedCommissioner of Income Tax (Appeals)-12, Mumbai [learned CIT(A)], arising from intimations issued under section 143(1) of the Income-tax Act, wherein the assessee’s claim for exemptionwas not fully allowed.

2.

Briefly stated, the assessee joined the Department of Telecommunications in 1983 and was subsequently absorbed in Bharat Sanchar Nigam Limited (BSNL). He retired from BSNL on 1 January 2020 under the voluntary retirement scheme approved by Page 1 of

The order continues below.

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