JASHVANTBHAI ASHABHAI PATEL,AHMEDABAD vs. ITO, WARD-7(2)(1), AHMEDABAD

ITA 1096/AHD/2026Status: DisposedITAT Ahmedabad24 June 2026AY 2020-215 pages
AI SummaryPartly Allowed

What were the facts?

The assessee received compensation under the BSNL VRS-2019 scheme and inadvertently offered it to tax. Subsequently, realizing it was exempt under Section 10(10B), the assessee filed an appeal after the CIT(A) dismissed their claim.

What did the Tribunal hold?

The Tribunal held that the compensation received under the BSNL VRS-2019 scheme is exempt under Section 10(10B) of the Act, following previous identical decisions. The Assessing Officer was directed to compute the taxable income accordingly and grant any refund due.

What were the issues?

Whether compensation received under the BSNL VRS-2019 scheme is exempt under Section 10(10B) of the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC” BENCH, AHMEDABAD

Per Rahul Chaudhary, Judicial Member:

1.

This appeal has been preferred by the Assessee against the Order, dated 10/02/2026, passed by The Commissioner of Income Tax, Appeal ADDL/JCIT (A)-1 Chennai [hereinafter referred to as the ‘CIT(A)’] whereby the Learned CIT(A) had dismissed the appeal against the Assessment Order, dated 07/09/2021, passed under Section 143(1) of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] for the Assessment year 2020-2021. 2. The Assessee has raised the following grounds of appeal:

“1. The order passed by lower authorities is bad in law and required to be quashed. Asses

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 10(10B)

All 1,303 judgments and leading authorities on Section 10(10B) →

Recent GST High Court judgments

Search GST case law →