SHIVAJI VALU WARUNGASE,AURANGABAD vs. INCOME TAX OFFICER WARD 1, DHULE

ITA 1149/PUN/2026Status: DisposedITAT Pune29 April 2026AY 2020-2116 pages
AI SummaryAllowed

What were the facts?

Employees of BSNL received compensation under a voluntary retirement scheme as part of a revival plan. They claimed exemption under Section 10(10C) for Rs. 5 lakhs and offered the balance to tax. Later, they claimed the entire amount as retrenchment compensation exempt under Section 10(10B).

What did the Tribunal hold?

The Tribunal held that the compensation received under the BSNL Voluntary Retirement Scheme was in the nature of retrenchment compensation and thus exempt from tax under Section 10(10B) of the Income Tax Act. The impugned orders of the CIT(A) were set aside.

What were the issues?

Whether the compensation received under a voluntary retirement scheme constitutes retrenchment compensation and is therefore exempt from tax under Section 10(10B).

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 BENCHES “SMC”, PUNE

BEFORE MS. ASTHA CHANDRA, JUDICIAL MEMBER & Dr. DIPAK P. RIPOTE, ACCOUNTANT MEMBER Srl ITA Nos. A.Y Appellant Respondent No. 1 1117/Pun/2026 2020-21 Prathibha Jgadish ITO, Ward 1 (1) 2 1118/Pun/2026 2021-22 Unawane Kolhapur PAN: AABPU2176J 3 1119/Pun/2026 2020-21 Manohar Gopal ITO, Ward 2 4 1120/Pun/2026 2021-22 Nagpur Ahmedanagar PAN: ACNPN1859P 5 1121/Pun/2026 2020-21 Prakash ITO, Ward 2(1) Bhalchandra Kolhapur 6 1122/Pun/2026 2020-21 Punekar PAN: AAUPP7613A 7 1123/Pun/2026 2020-21 Suresh Pandurang ITO, Ward 4(4) Pawar Pune 8 1124/Pun/2026 2021-22 PAN: BCDPP0941H 9 1125/Pun/2026 2020-21 Madhukar ITO, Circle 12, Ramchandra Nale Pune 10 1126/Pun/2026 2021-22 PAN: AAKPN1628D 11 1127/Pun/2026 2020-21 Dhondiram ITO, Ward 1 12 1128/Pun/2026 2021-22 Panurang Patil Ichalkarnji PAN: AHUPP0719Q 13 1129/Pun/2026 2020-21 Ulhas Bhanudas ITO, Ward 1 14 1130/Pun/2026 2021-22 Sutane Nanded PAN: ACVPS2930C 15 1131/Pun/2026 2020-21- Haridas Ganpat ITO, Ward 1 Sathe Pandhrpur 16 1132/Pun/2026 2021-22 PAN: ACYPS0327E 17 1133/Pun/2026 2020-21 Dilip Jayawantrao ITO, Ward 1 Patil Dhule 18 1134/Pun/2026 2021-22 ABHPP1491N 19 1135/Pun/2026 20

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