VADONE KRISHNAMURTHY RAO JAMUNA,MYSORE vs. INCOME-TAX OFFICER, WARD 1(1), MYSORE, MYSORE

ITA 1847/BANG/2026Status: DisposedITAT Bangalore31 August 2026AY 2020-216 pages
AI SummaryAllowed

What were the facts?

The assessee received compensation on voluntary retirement from BSNL. Initially, the assessee claimed exemption under Section 10(10C) instead of Section 10(10B) for one year and claimed no exemption for the other year. The CIT(A) dismissed the appeal due to delay.

What did the Tribunal hold?

The Tribunal held that retrenchment compensation from BSNL is exempt under Section 10(10B) and accumulated leave encashment is eligible for exemption under Section 10(10AA) with the revised limit applied retrospectively. The Assessing Officer is directed to allow these exemptions.

What were the issues?

Whether retrenchment compensation from BSNL is exempt under Section 10(10B) and whether the revised limit for leave encashment exemption under Section 10(10AA) applies retrospectively.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI SANDEEP SINGH KARHAIL

PER SANDEEP SINGH KARHAIL, JUDICIAL MEMBER:

The assessee has filed the present appeals against the separate impugned orders of even date 21.02.2026, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Additional/Joint

ITA 1846 and 1847/BANG/2026 VADONE KRISHNAMU

The order continues below.

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