KANTABEN VAJUBHAI PAGHADAL,RAJKOT, GUJARAT vs. ITO WD 1(2)(1), RAJKOT, RAJKOT

ITA 552/RJT/2025Status: DisposedITAT Rajkot28 November 2025AY 2016-17Bench: DR. ARJUN LAL SAINI (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that interest on enhanced compensation for compulsory acquisition of agricultural land is part of the compensation and is eligible for exemption under Section 10(37) of the Income Tax Act, following the jurisdictional High Court's decision.

What were the facts?

The assessee received interest on enhanced compensation for compulsory acquisition of agricultural land. The Assessing Officer treated this interest as taxable income, while the assessee claimed it as exempt under Section 10(37) of the Income Tax Act.

What were the issues?

Whether interest on enhanced compensation for compulsory acquisition of agricultural land is taxable or exempt under Section 10(37) of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 10(37),Section 143(3),Section 250

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Income Tax Appellate Tribunal, “SMC”

Before: DR. ARJUN LAL SAINI

For Appellant: Shri Sagar Shah, Ld. AR
For Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Hearing: 18/09/2025Pronounced: 28/11/2025

Per, Dr. Arjun Lal Saini, AM Captioned appeal filed by the assessee, pertaining to Assessment Year 2016-17, is directed against the order passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals), dated 20/03/2025, which in turn arises out of an order passed by the Assessing Officer dated 05/12/2018 u/s 143(3) of the Income Tax Act, 1961. Kantaben Vajubhai Paghdal,

2.

The appeal filed by the assessee for A

The order continues below.

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