MOHAN BALIRAMJI THAKRE,NAGPUR vs. INCOME TAX OFFICE, DELHI

ITA 375/NAG/2022Status: DisposedITAT Nagpur19 April 2024AY 2018-19Bench: SHRI SATBEER SINGH GODARA (Judicial Member)18 pages
AI SummaryAllowed

What did the Tribunal hold?

The tribunal held that the assessees were entitled to the exemptions as their services, originally with the Maharashtra State Electricity Board, were vested in the State Government and subsequently transferred to new entities under the Electricity Act, 2003. This vesting and transfer protected their service conditions, making them eligible for the exemptions.

What were the facts?

Four assessees, formerly employees of the Maharashtra State Electricity Board, claimed exemptions under Section 10(10A) and 10(10AA) for leave encashment and gratuity upon retirement. The revenue authorities denied these exemptions, arguing that the assessees were not employees of the State Government.

What were the issues?

Whether employees of the erstwhile Maharashtra State Electricity Board, whose services were vested in the State Government and transferred to successor companies, are eligible for exemptions under Section 10(10A) and 10(10AA) as employees of a State Government.

Which sections of the Income-tax Act were involved?

Section 10(10A),Section 10(10AA),Section 131,Section 133

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IN THE INCOME TAX APPELLATE TRIBUNAL

NAGPUR “SMC” BENCH :NAGPUR [VIRTUAL HEARING]

BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER

ITA.No.375/NAG./2022 AND ITA.Nos.10, 118 & 389/NAG./2023

Sl. Name of Assessee Respondent A.Y. NFAC, Delhi’s Din & Proceedings No. Heard on Order No. dated Appealed under sec. Against Shri Mohan Baliramji Thakre, The Income 2018-19 ITBA/NFAC/S/250/2022- 143(3) of D/69/2, Prakash Tax Officer, 23/1045337545(1) the Act. 1. 21.03.2024 Nagar, Khaparkheda, National E- Dated 09.09.2022 Nagpur. Assessment PIN 441 102. Centre, Delhi. Maharashtra PAN AATPT2360F Shri Ashok The Asst. Mahadeorao Director of 2018-19 ITBA/NFAC/S/250/2022- 154 of the Gawhande, Income Tax, 23/1047637893(1) Act. 1, Shikshak Colony, Central Dated 24.11.2022 Anikat Road, Processing 2. 27.03.2024 Khamgaon-444 303. Centre, Dist. Buldhana. Income Tax Maharashtra. Department, PAN AGFPG8590A Bengaluru. PIN 560 500 Karnataka Shri Dilip Rajeshwar Rajkondawar, The Income 2018-19 ITBA/NFAC/S/250/2022- 143(3) of 6, Shiv Sumitra Tax Officer, 23/1050086255(1) the Act. Appt, Plot No.510, National Dated 24.02.2023 3. 27.03.2024 Near Suyog Mangal Faceless Karyalay Laxmi Assessment Nagar, Nagpur- Cent

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