SUNIL MADHUKAR DESHPANDE,MUMBAI vs. ITO, WARD 4(1), PUNE, PUNE

ITA 1645/PUN/2026Status: DisposedITAT Pune20 May 2026AY 2021-202214 pages
AI SummaryAllowed

What were the facts?

Employees of BSNL received amounts under a Voluntary Retirement Scheme (VRS) in 2019. The issue was whether these amounts qualified for exemption as retrenchment compensation under Section 10(10B) of the Income Tax Act.

What did the Tribunal hold?

The Tribunal held that the amounts received by BSNL employees under the VRS were in the nature of retrenchment compensation and were exempt from tax under Section 10(10B) of the Income Tax Act, not Section 10(10C).

What were the issues?

Whether amounts received under BSNL's Voluntary Retirement Scheme constitute retrenchment compensation eligible for exemption 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 BENCHES “SMC”, PUNE

BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Srl ITA Nos. A.Y Appellant Respondent No. 1 864/Pun/2026 2020-21 Sameer Yadram ITO, Ward 1(1) 2 865/Pun/2026 2021-22 Sharma Aurangabad. PAN: AOFPS3231L 3 1496/Pun/2026 2020-21 Makarand ITO, Circle 1 Prabhakar Kolhapur Abhyankar PAN: AAMPA8135C 4 1498/Pun/2026 2020-21 Narayan Maruti ITO, Ward 2(1) Patil. Kolhapur 5 1499/Pun/2026 2020-21 PAN: AHSPP7268C 6 1520/Pun/2026 2020-21 Sushil Mahadeorao ITO, Ward 1(1) Juwar Aurangabad. 7 1521/Pun/2026 2021-22 PAN: ABFPJ4697N 8 1644/Pun/2026 2020-21 Sunil Madhukar ITO, Ward 4(1) 9 1645/Pun/2026 2021-22 Deshpande Pune PAN: ACDPD5314M 10 1646/Pun/2026 2021-22 Sanjay Sadashiv ITO, Ward -2 Kshirsagar Ahmednagar PAN: AIWPK4557C 11 1657/Pun/2026 2020-21 Nandkumar ITO, Ward -1 Digamber Jadhav 12 1658/Pun/2026 2021-22 PAN: ABFPJ7882F 13 1661/Pun/2026 2020-21- Md. Abdul Razzak ITO, Ward -1 Md. Abdul Kareem Nanden 14 1662/Pun/2026 2021-22 PAN: ANXPM0916B 15 1663/Pun/2026 2020-21 Devidas Babulal ITO, Ward 2(1) 16 1664/Pun/2026 2021-22 Mahajan Nashik PAN: AAVPM0343B 17 1685/Pun/2026 2020-21 Mahiboob Abdul IT

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