ITAT Guwahati Judgments — June 2026

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.

The Tribunal condoned the delay in filing the appeal, acknowledging the assessee's circumstances. It was held that the assessee should be given another opportunity to present evidence to ensure the principle of natural justice, remitting the matter back to the lower appellate authority.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.

The ITAT condoned the delays, noting the assessee's claim of unawareness of assessment orders. The tribunal set aside the CIT(Appeals) orders and remitted the matter back for a fresh hearing, emphasizing the principle of natural justice.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.

The Tribunal held that the compensation received under the BSNL VRS-2019 scheme is eligible for exemption under Section 10(10B). The assessee is entitled to the refund of TDS as the income is not taxable.

The ITAT condoned the delays, noting the assessee's claim of unawareness of assessment orders. The tribunal set aside the CIT(Appeals) orders and remitted the matter back for a fresh hearing, emphasizing the principle of natural justice.

The ITAT condoned the delays, noting the assessee's claim of unawareness of assessment orders. The tribunal set aside the CIT(Appeals) orders and remitted the matter back for a fresh hearing, emphasizing the principle of natural justice.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.

The ITAT condoned the delays, noting the assessee's claim of unawareness of assessment orders. The tribunal set aside the CIT(Appeals) orders and remitted the matter back for a fresh hearing, emphasizing the principle of natural justice.

The Tribunal held that the compensation received under the BSNL VRS-2019 scheme is eligible for exemption under Section 10(10B). The assessee is entitled to the refund of TDS as the income is not taxable.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the VRS compensation, following a precedent from the ITAT Chandigarh Bench. The assessee is entitled to a refund of TDS as the income is not taxable.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the VRS compensation. The Tribunal followed a previous ITAT ruling on similar facts and allowed the assessee's claim.

The Tribunal held that the compensation received under the BSNL VRS-2019 scheme is eligible for exemption under Section 10(10B). The assessee is entitled to the refund of TDS as the income is not taxable.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the VRS compensation, following a precedent from the ITAT Chandigarh Bench. The assessee is entitled to a refund of TDS.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.

The Tribunal condoned the delay in filing the appeals, citing the principle of natural justice. The matter was remitted back to the CIT(Appeals) for a fresh hearing, with a caution to the assessee for prompt cooperation.

The Tribunal condoned the delay in filing the appeals, citing the principle of natural justice. The matter was remitted back to the CIT(Appeals) for a fresh hearing, with a caution to the assessee for future cooperation.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.

The Tribunal held that the compensation received under the BSNL VRS-2019 scheme is eligible for exemption under Section 10(10B). The assessee is entitled to the refund of TDS as the income is not taxable.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.