VINAYA VINAYAK APTE,KALABURAGI vs. INCOME TAX OFFICER, WARD 1 & TPS, GULBARGA

ITA 2319/BANG/2026Status: DisposedITAT Bangalore31 August 2026AY 2020-216 pages
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What were the facts?

The assessee received ex-gratia compensation under the BSNL Voluntary Retirement Scheme, 2019. The assessee initially claimed a partial exemption under Section 10(10C) and offered the rest to tax, but later sought full exemption under Section 10(10B) before the CIT(A). The CIT(A) dismissed the appeal due to delay.

What did the Tribunal hold?

The Tribunal held that the ex-gratia compensation received under the BSNL VRS, 2019 is eligible for exemption under Section 10(10B) of the Act, following various coordinate bench decisions. The Assessing Officer was directed to allow the exemption.

What were the issues?

Whether the ex-gratia compensation received under the BSNL VRS, 2019 is eligible for exemption under Section 10(10B) of the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

Section 10(10B),Section 10(10C),Section 250,Section 143(1),Section 234A,Section 234B

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 23.03.2026, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Additional/Joint

ITA 2319 and 2320/BANG/2026 VINAYA VIN

The order continues below.

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