JILY MATHEW,KOCHI vs. ITO, KOCHI

ITA 760/COCH/2025Status: DisposedITAT Cochin21 November 2025AY 2020-21Bench: SHRI INTURI RAMA RAO (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal affirmed the decisions of the lower authorities, ruling that BSNL employees cannot be equated with Central Government employees. Therefore, the appellant was not eligible for the full leave encashment deduction under Section 10(10AA), as the exemption is limited to Rs. 3,00,000/- for non-Central Government employees.

What were the facts?

The appellant, an employee of BSNL, claimed a leave encashment exemption of Rs. 13,93,746/- under Section 10(10AA) of the Income Tax Act. The Assessing Officer and CIT(A) restricted this claim to Rs. 3,00,000/-, on the grounds that BSNL employees are not considered Central Government employees, a condition for claiming the full exemption.

What were the issues?

Whether an employee of BSNL qualifies as a Central Government employee for claiming the full leave encashment exemption under Section 10(10AA) of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B,Section 10(10AA),Section 192,Section 201(1),Section 201(1A)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. The count shows how many other judgments on BharatTax rely on the same authority.

  • 94 Taxmann.com 19
    94 Taxmann.com 19 · 2018
    12 citing

Income Tax Appellate Tribunal, COCHIN BENCH

Before: SHRI INTURI RAMA RAO, AM

For Appellant: Shri. S. Venugopal, CA
For Respondent: Smt. Leena Lal, Sr. D.R
Hearing: 06.11.2025Pronounced: 21.11.2025

This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)] dated 27.08.2025 for Assessment Year (AY) 2020-21. 2. Brief facts of the case are that the appellant is an individual deriving income under the head “Salary”. She was employed with BSNL. The appellant had filed the return of income for AY 2020-21 on 29.10.2020 declaring total income of Rs. 34,77,620/-. The same was revised on 31.03.2021 at total income of Rs. 26,47,550/-. Against the said return of income, the assessment was completed by the Assessment Unit of Income Tax Department (hereinafter called

2 Jily Mathew "the AO") vide order dated 29.08.2022 passed u/s. 143(3) r.w.s. 144B of the Income Tax Act, 1961 (the Act) at total income o

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 144B

All 10,521 judgments and leading authorities on Section 144B →

Recent GST High Court judgments

Search GST case law →