VITTAL NAYAK ULLAL,MANGALORE vs. DCIT/ACIT, CIRCLE 1(1) TPS MANGALORE, MANGALORE

ITA 2406/BANG/2026Status: DisposedITAT Bangalore21 August 2026AY 2021-226 pages
AI SummaryAllowed

What were the facts?

The assessee received ex gratia compensation of Rs. 27,75,635/- under the BSNL VRS, 2019. The assessee initially offered the entire amount to tax as per Form 16, but later claimed exemption under Section 10(10B) before the CIT(A). The CIT(A) dismissed the appeal as time-barred.

What did the Tribunal hold?

The Tribunal held that the retrenchment compensation received from BSNL is allowable as an exemption under Section 10(10B) of the Act, following various coordinate bench decisions. The AO was directed to allow the exemption subject to verification.

What were the issues?

Whether the compensation received under the BSNL VRS, 2019 is eligible for exemption under Section 10(10B) of the Income Tax Act, 1961, and whether the delay in filing the appeal before the CIT(A) should be condoned.

Which sections of the Income-tax Act were involved?

Section 10(10B)

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 appeal against the impugned order dated 23/04/2026, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Additional/Joint Commissioner of Income Tax

ITA 2406/BANG/2026 VITTAL NAYAK ULLAL

(Appeals)-12, Mumbai, [“learned Addl./Joint CIT(A)”], for the ass

The order continues below.

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