CHELUVARAJU PUTTAPPA,MYSURU, KARNATAKA vs. ITO, WARD 1(1), MYSORE, MYSURU, KARNATAKA

ITA 2308/BANG/2026Status: DisposedITAT Bangalore24 September 2026AY 2020-2113 pages
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What were the facts?

The assessee claimed exemption for ex-gratia compensation received under BSNL VRS 2019 and leave encashment. The initial return claimed partial exemption, but later the assessee sought full exemption based on tribunal decisions. The CIT(A) dismissed the appeal due to delay.

What did the Tribunal hold?

The Tribunal held that the delay in filing the appeal was bona fide and reasonable, as the assessee realized the correct legal position after tribunal pronouncements. Consequently, the assessee is entitled to full exemption for VRS compensation and leave encashment.

What were the issues?

Whether the delay in filing the appeal for claiming full exemption under Section 10(10B) and 10(10AA) is condonable. Whether the assessee is entitled to full exemption for VRS compensation and leave encashment.

Which sections of the Income-tax Act were involved?

Section 10(10B),Section 10(10AA)(i),Section 10(10C),Section 139(5),Section 119(2)(b)

AI-generated summary — verify with the full judgment below

आयकर अपीलीय अधिकरण, बेंगलुरू पीठें, बेंगलुरू INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCHES, BANGALORE BENCH: A BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA 1996 & 1997/BANG/2026 (निर्धारण वर्ा/Assessment Year: 2020-21 & 2021-22) CHAMBLON REETA ITO, WARD 3(3)(1), BLR NO. 454, SHAKTHI KRUPA, 9TH ITO, WARD 3(3)(1),HMT CROSS, ANNASANDRAPALYA BUILDING EXTN, VIMANAPURA S.O, Vs. BENGALURU-560032, BENGALURU-560017, KARNATAKA KARNATAKA अपीलधर्थी Appellant प्रत्यर्थी Respondent

Permanent Account Number of Assessee: ABHPC9351J

अपीलधर्थी द्वारा/Appellant represented by: Ms. Riddhi Moghe Advocate प्रत्यर्थी द्वारा/Respondent represented by: Sri. Ganesh R Gale, Standing Counse for Department

ITA 2409/BANG/2026 (धििधारण वर्ा/Assessment Year: 2020-21) BANGALORE-560032, BENGALURU-560019, KARNATAKA KARNATAKA अपीलधर्थी Appellant प्रत्यर्थी Respondent

Permanent Account Number of Assessee: ANBPS6937J

अपीलधर्थी द्वारा/Appellant Shri H. Shambhu Sharma CA represented by: प्रत्यर्थी द्वारा/Respondent Sri. Ganesh R Ga

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