SATYAVENKATA SUBHRAMANYA SUDHAKAR PUPPALA,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD 2(5), VISAKHAPATNAM

ITA 865/VIZ/2026Status: DisposedITAT Visakhapatnam21 August 2026AY 2020-202124 pages
AI SummaryRemanded

What were the facts?

The assessees claimed exemption for leave salary under Section 10(10AA)(i) of the Income Tax Act. This claim was made for the first time before the Tribunal, and the facts regarding the conditions for such exemption were not readily available.

What did the Tribunal hold?

The Tribunal admitted the additional ground for exemption, referencing a Kerala High Court decision. However, due to the fresh nature of the claim and lack of readily available facts, the issue was set aside to the Assessing Officer for verification.

What were the issues?

Whether the assessees are entitled to exemption for leave salary under Section 10(10AA)(i) and if a fresh claim can be considered at the Tribunal level.

Which sections of the Income-tax Act were involved?

Section 10(10AA)(i)

AI-generated summary — verify with the full judgment below

आयकर अपीलीय अधिकरण, धिशाखापत्तनम पीठ, धिशाखापत्तनम INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM

BEFORE SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT & SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER

ITA 255 & 256/VIZ/2026 (निर्धारण वर्ा/Assessment Year: 2020-21 & A.Y.2021-22) VENKATA YAGNESWARASASTRY JAYANTHI INCOME TAX OFFICER, WARD-1, C/O KATRAPATI & AMP; ASSOCIATES, KOPPU GUARANA BUILDING, 1-1-298/2/B/3, SOWBHAGYA AVENUE SIDDARTHA NAGAR, APTS, 1ST FLOOR, ASHOK NAGAR, Vs. VIZIANAGARAM-535002, STREET NO.1, HYDERABAD-500020, TELANGANA ANDHRA PRADESH अपीलधर्थी Appellant प्रत्यर्थी Respondent

Permanent Account Number of Assessee: ACCPJ6113F

Ld. CIT APPEAL, ADDL-JCIT (A)-5, CHENNAI Appealed Against the order for the A.Y. 2020-21 vide DIN: ITBA/APL/S/250/2025-26/1085979842(1) dated 13-Feb-2026 for the Assessment Year 2020-21. Ld. CIT, Appeal, ADDL-JCIT (A)-5, CHENNAI vide Appealed Against the order for the A.Y. 2021-22 DIN: ITBA/APL/250/2025-26/1085980028(1) dated 13-Feb-2026 for the Assessment Year 2021-22

ITA 423 & 424/VIZ/2026 (निर्धारण वर्ा/Assessment Year: 2020-21 & A.Y.2021-22) VASAMSETTY ANANTALAKSHMI BHARATHI INCOME TAX OFFICER, WARD 1 11-1-7, ISMAIL NAGAR,

The order continues below.

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