VAMAN TUKARAM GAWAS,MUMBAI vs. ITO, WARD 1, KUDAL, KUDAL

ITA 2110/PUN/2026Status: DisposedITAT Pune30 June 2026AY 2021-202214 pages
AI SummaryAllowed

What were the facts?

The assessees, ex-employees of BSNL, received compensation under the BSNL VRS-2019 scheme. They initially offered a portion of this compensation to tax after claiming exemption under Section 10(10C) but later sought full exemption under Section 10(10B).

What did the Tribunal hold?

The Tribunal held that the compensation received under the BSNL VRS-2019 scheme is in the nature of retrenchment compensation and is fully exempt from tax under Section 10(10B) of the Income Tax Act. The assessees are directed to file revised computations to claim this exemption and any resultant refund.

What were the issues?

Whether compensation received under the BSNL VRS-2019 scheme is taxable or exempt under Section 10(10B) of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 10(10B),Section 10(10C)

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Sr ITA No.

Appellant Respondent Date of A.Y.

No order of the Addl / JCIT(A)s 1 2090/PUN/2026 Sanjay Bajarang Todali ITO, Ward 16.03.2026 2020-21 C/o Padvekar Law 1(1), Chambers, 408, Maker Kolhapur Bhavan No.3, 21, New Marine Lines, Mumbai – 400020 PAN: AAHPT1430E 2 2091/PUN/2026 -do- -do- 16.03.2026 2021-22 3 2092/PUN/2026 Prakash Shivmurti ITO, Ward 04.03.2026 2020-21 Sakharshete 2(1), Solapur C/o Padvekar Law Chambers, 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400020 PAN: AYAPS4616C 4 2093/PUN/2026 -do- 16.03.2026 2021-22 -do- 5 2094/PUN/2026 Parashuram Jotiram ITO, Ward 03.03.2026 2020-21 Jathar 1(1), C/o Padvekar Law Kolhapur Chambers, 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400020 PAN: AFQPJ2754P 6 2095/PUN/2026 -do- -do- 03.03.2026 2021-22 7 2096/PUN/2026 Bharat Ramchandra ITO, Ward 16.03.2026 2020-21 Kumbhar 13(2), Pune C/o Padvekar Law Chambers, 408, Maker Bhavan No.3, 21, New Marine Lines, Mumbai – 400020 PAN: ABTPK0914H 8 2097/PUN/2026 -do- -do- 03.03.2026 2021-22 9 2101/PUN/2026 Balnath Bhaskar ITO, Ward 2

The order continues below.

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