PRAVINKUMAR RAMJIBHAI PATEL,GUJARAT vs. ITO WARD 1, MEHSANA, MEHSANA

ITA 2312/AHD/2026Status: DisposedITAT Ahmedabad25 August 2026AY 2021-226 pages
AI SummaryAllowed

What were the facts?

The assessee received compensation under a BSNL Voluntary Retirement Scheme (VRS) and initially offered it to tax due to lack of awareness of exemption. Later, upon learning about relevant ITAT judgments, the assessee sought exemption under Section 10(10B). The CIT(A) dismissed the appeal, partly due to limitation and partly on merits regarding the 'workman' definition.

What did the Tribunal hold?

The Tribunal held that compensation received under the BSNL VRS-2019 scheme is eligible for exemption under Section 10(10B) of the Income Tax Act, following the decisions of coordinate benches. The assessee is entitled to this exemption.

What were the issues?

Whether compensation received under the BSNL VRS-2019 scheme is exempt under Section 10(10B), and whether a rectification order under Section 154 can reverse a prior appellate order.

Which sections of the Income-tax Act were involved?

Section 10(10B),Section 154,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG & SHRI R. GOVINDARAJAN

For Appellant: Shri Vipul Gohil, AR, Shri Hans Raj Kinchi, Sr. D.R
For Respondent: Shri Hans Raj Kinchi, Sr. D.R
Hearing: 13/08/2026Pronounced: 25/08/2026

Per Sanjay Garg, Judicial Member:

The present appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (hereinafter referred to as “NFAC”), Delhi (hereinafter referred to as “CIT(A)”), dated 20.05.2026 passed under Section 154 r.w.s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) and relates to Assessment Year (A.Y.) 2021-22. 2. The assessee has taken following grounds in this appeal:

ITA No.2312/Ahd/2026 [Pravinkumar Ramjibhai Patel vs. ITO] A.Y. 2021-22 - 2

The order continues below.

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