ARUN KUMAR BARANWAL,BOKARO vs. BOKARO, THE INCOME TAX OFFICE ,BOKARO

ITA 336/RAN/2025Status: DisposedITAT Ranchi21 April 2026AY 2022-233 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the denial of leave encashment exemption under Section 10(10AA) via a Section 143(1) intimation was bad in law. The assessee is entitled to the benefit of deduction as per the revised limits and judicial precedents.

What were the facts?

The assessee, an employee of Punjab National Bank, claimed exemption for leave encashment. However, this claim was denied in an intimation under Section 143(1) of the Income Tax Act. The assessee appealed this denial.

What were the issues?

Whether the denial of leave encashment exemption in a Section 143(1) intimation is legally sustainable and if the assessee is entitled to the exemption.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY

For Respondent: Shri Kailash V. Gautam, Sr.DR
Hearing: 21/04/2026Pronounced: 21/04/2026

PER: BENCH

1.

This is the appeal filed by the assessee against the order of the ld. Addl/JCIT(A), Varanasi in Appeal No. NFAC/2021-22/10234016 dated 29/06/2024 for the A.Y. 2022-23. 2. Shri Arun Kumar Baranwal, the assessee appeared in person and Shri Kailash V. Gautam, ld. Sr.DR is represented on behalf of the revenue.

3.

The appeal of the assessee is delayed by 397. In this regard, the assessee has filed an application for condonation of delay stating therein sufficient reasons for delay in filing the appeal before the Tribunal, which are not found to be false. Ld. Sr.DR did not object to condone the delay. Accordingly, we condone the delay in Arun K

The order continues below.

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