MOHAN LAL TELI,JORHAT vs. INCOME TAX OFFICER, WARD-1, JORHAT, JORHAT

ITA 323/GTY/2026Status: DisposedITAT Guwahati27 August 2026AY 2022-20237 pages
AI SummaryDismissed

What were the facts?

The assessee received gratuity of Rs. 15 lacs upon retirement, which is exempt under Section 10(10) of the Income Tax Act. However, due to a mistake by the tax consultant, this exemption was not claimed while filing the return of income, leading to the entire amount being offered as taxable income.

What did the Tribunal hold?

The Tribunal noted that the gratuity is indeed exempt income. However, since the assessee offered it as income and did not revise the return, the rectification application was not considered valid. The appeal was dismissed, but the assessee was directed to file an application under Section 119(2)(b) before the competent authority.

What were the issues?

Whether the ITAT can direct the assessee to file a Section 119(2)(b) application for condoning delay in claiming an exemption, even after dismissing the appeal against the lower authorities' orders upholding the taxability of the exempt income.

Which sections of the Income-tax Act were involved?

Section 10(10),Section 154,Section 119(2)(b),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, GUWAHATI

For Appellant: Ms. Ankita Goswami, AR
For Respondent: Shri Santosh Kumar Karnani, DR
Hearing: 14.07.2026Pronounced: 27.08.2026

PER LAXMI PRASAD SAHU, AM This appeal is filed by the assessee against the orders passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the Addl/ JCIT (A)-5, Chennai [hereinafter referred to as “the Ld. CIT(A)] dated 06.03.2026, DIN & Order No: ITBA/APL/S/250/2025- 26/1086967729(1). The assessee has raised following grounds of appeal:

“1. That, on the facts and in the circumstances of the case and in law, the learned Commissioner of Income Tax (Appeals) erred in upholding the order passed by the learned Assessing Officer assessing the income of the 2 Mohan La

The order continues below.

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