SUNIL KUMAR SRIVASTAVA,AURAIYA vs. ACIT CIRCLE-1, AGRA

ITA 162/AGR/2018Status: DisposedITAT Agra05 June 2026AY 2014-1511 pages
AI SummaryAllowed

What were the facts?

The assessee, an employee of GAIL, claimed relief under Section 89(1) for arrears of salary, including employer's contribution to a superannuation fund. The Assessing Officer disallowed this relief, considering the contribution as a perquisite not eligible for Section 89 relief.

What did the Tribunal hold?

The Tribunal held that relief under Section 89(1) is available for perquisites, as perquisites are considered part of salary under Section 17(1)(iv). Therefore, the assessee is entitled to the claimed relief on the employer's contribution to the superannuation fund.

What were the issues?

Whether relief under Section 89(1) of the Income Tax Act is available on arrears of salary that include employer's contribution to a superannuation fund, which is treated as a perquisite.

Which sections of the Income-tax Act were involved?

Section 89,Section 17(1)(iv),Section 17(2)(vii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (DB

Before: SHRI M BALAGANESH & SHRI SUNIL KUMAR SINGH

For Appellant: Shri Ajay Sharma, Adv
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 20.05.2026Pronounced: 05.06.2026

PER: SUNIL KUMAR SINGH, J.M.

This appeal is directed against the impugned order dated 26.12.2017 passed in appeal No CIT(A)-I/Agra/ACIT-1(1)(1)/Agra/2016-17 by the ld. Commissioner of Income Tax, Agra (hereinafter referred to as the “CIT(A) u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2014-15, wherein ld CIT(A) has dismissed assessee’s appeal.

2.

(i) The brief facts state that the appellant assessee is an employee of GAIL (India) Ltd. He was working in a managerial position at its Dibiyapur (Auraiya) plant during the year under consideration. Assessee filed his return of income on 01.07.2014, declaring total income of Rs. 54,32,290/-. Thereafter the case was selected for limited scrutin

The order continues below.

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