DURAISAMY MOHAN,CHENNAI vs. THE INCOME TAX OFFICER, NON CORPORATE WARD 4(6) WARD , CHENNAI

ITA 3127/CHNY/2026Status: DisposedITAT Chennai04 August 2026AY 2021-226 pages
AI SummaryAllowed

What were the facts?

The assessee, a retrenched BSNL employee, received ex-gratia compensation. Due to professional advice and lack of clarity, the assessee initially claimed exemption under Section 10(10AA) and later sought to claim it under Section 10(10B) after a significant delay.

What did the Tribunal hold?

The Tribunal held that the assessee was entitled to the benefit under Section 10(10B) and that the lower appellate authority erred in dismissing the appeal solely on grounds of limitation. The Tribunal emphasized the department's duty to guide taxpayers and not take advantage of their ignorance.

What were the issues?

Whether the delay in filing an appeal for claiming exemption under Section 10(10B) should be condoned, considering the department's duty to guide taxpayers and the settled legal position.

Which sections of the Income-tax Act were involved?

Section 10(10AA),Section 10(10B),Section 143(1),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI

Before: HONOURABLE SHRI GAGAN GOYAL & SHRI MANU KUMAR GIRI

Hearing: 22.07.2026Pronounced: 04.08.2026

PER GAGAN GOYAL, AM: This is an appeal preferred by the assessee against the order of Ld. Addl. / JCIT (A), Jodhpur (hereinafter referred as the ‘Ld. JCIT (A)’) dated 26.03.2026 for the Assessment Year (hereinafter referred as the ‘AY’) 2021-22. GROUDS OF APPEAL

1.

The action of CIT (A) in dismissing the appeal of the assessee is bad in law and liable to be set aside i

The order continues below.

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