ITAT Visakhapatnam Judgments — August 2026

The Tribunal held that the delay in filing the appeal before the CIT(A) should be condoned by adopting a liberal and judicious approach, considering the principles of natural justice. The appeal was accordingly remanded back to the CIT(A) for a decision on merits.

The Tribunal held that the levy of late filing fee under Section 234E for TDS returns pertaining to periods prior to June 1, 2015, is not sustainable. The reasoning was that the enabling provision for computing such fees, by way of amendment to Section 200A(1)(c), was introduced only effective June 1, 2015. Therefore, the charging section, Section 234E, could not be enforced for periods prior to this date, irrespective of when the returns were filed or processed. The Tribunal followed the judgments of the Hon'ble Karnataka High Court in Fatheraj Singhvi vs. Union of India, the Hon'ble Kerala High Court in United Metals vs. ITO, and its own coordinate bench decisions. Consequently, the Assessing Officer was directed to delete the late filing fee levied under Section 234E. Regarding the interest under Section 201(1A), the assessee did not press the ground, and it was dismissed as not pressed. The ratio decidendi is that the mechanism for levying late fees under Section 234E, as incorporated into Section 200A, has prospective effect from June 1, 2015, and cannot be applied retrospectively to defaults occurring before that date.

The Tribunal upheld the validity of the reopening of assessment. However, it directed the AO to reconsider the additions related to capital gains and cash deposits denovo, providing the assessee an opportunity to present evidence and explanations.

The Tribunal condoned the delay in filing the appeal. It held that the matter needs to be remitted back to the CIT(A) for reconsideration, providing one more opportunity to the assessee to present their case.

The Tribunal condoned the delay in filing the appeals before the CIT(A) due to the assessee's genuine medical reasons. The Tribunal set aside the CIT(A)'s order and remanded the matters for adjudication on merits.

The Tribunal condoned the delay in filing the appeals before the CIT(A) due to the assessee's genuine medical reasons. The Tribunal set aside the CIT(A)'s order and remanded the matters for adjudication on merits.

The Tribunal held that the notice issued under Section 148 of the Income-tax Act, 1961, was barred by limitation as it was issued beyond the prescribed period under the unamended provisions. Therefore, the reassessment order was quashed.

The Tribunal condoned the delays in filing the appeals, following numerous decisions of various Benches of the Tribunal and the High Court of Telangana, which had allowed similar condonation for BSNL employees. On the primary issue, the Tribunal held that the compensation received by BSNL employees under the Voluntary Retirement Scheme – 2019 is exempt under Section 10(10B) of the Act. The Tribunal relied on consistent judicial precedents from various Benches of the ITAT and the High Court of Telangana, which held that the BSNL VRS-2019, in essence, partook the character of a retrenchment compensation due to the financial situation of BSNL, making it eligible for exemption under Section 10(10B). The Tribunal directed the Assessing Officer to verify the claims and allow the exemption accordingly. Regarding the fresh claim for exemption under Section 10(10AA)(i) for leave encashment, the Tribunal admitted the additional ground as a legal issue, following the Supreme Court's decision in National Thermal Power Corporation Ltd. v. CIT. However, since the facts regarding the conditions for claiming this exemption were not readily available, the issue was set aside to the file of the Assessing Officer for verification and decision in light of the provisions of Section 10(10AA)(i) and the decision of the Hon'ble Kerala High Court in Sanchar Nigam Pensioners Welfare Association v. Union of India.

The Tribunal condoned the delays in filing the appeals, following numerous decisions of various Benches of the Tribunal and the High Court of Telangana, which had allowed similar condonation for BSNL employees. On the primary issue, the Tribunal held that the compensation received by BSNL employees under the Voluntary Retirement Scheme – 2019 is exempt under Section 10(10B) of the Act. The Tribunal relied on consistent judicial precedents from various Benches of the ITAT and the High Court of Telangana, which held that the BSNL VRS-2019, in essence, partook the character of a retrenchment compensation due to the financial situation of BSNL, making it eligible for exemption under Section 10(10B). The Tribunal directed the Assessing Officer to verify the claims and allow the exemption accordingly. Regarding the fresh claim for exemption under Section 10(10AA)(i) for leave encashment, the Tribunal admitted the additional ground as a legal issue, following the Supreme Court's decision in National Thermal Power Corporation Ltd. v. CIT. However, since the facts regarding the conditions for claiming this exemption were not readily available, the issue was set aside to the file of the Assessing Officer for verification and decision in light of the provisions of Section 10(10AA)(i) and the decision of the Hon'ble Kerala High Court in Sanchar Nigam Pensioners Welfare Association v. Union of India.

The Tribunal condoned the delays in filing the appeals, following numerous decisions of various Benches of the Tribunal and the High Court of Telangana, which had allowed similar condonation for BSNL employees. On the primary issue, the Tribunal held that the compensation received by BSNL employees under the Voluntary Retirement Scheme – 2019 is exempt under Section 10(10B) of the Act. The Tribunal relied on consistent judicial precedents from various Benches of the ITAT and the High Court of Telangana, which held that the BSNL VRS-2019, in essence, partook the character of a retrenchment compensation due to the financial situation of BSNL, making it eligible for exemption under Section 10(10B). The Tribunal directed the Assessing Officer to verify the claims and allow the exemption accordingly. Regarding the fresh claim for exemption under Section 10(10AA)(i) for leave encashment, the Tribunal admitted the additional ground as a legal issue, following the Supreme Court's decision in National Thermal Power Corporation Ltd. v. CIT. However, since the facts regarding the conditions for claiming this exemption were not readily available, the issue was set aside to the file of the Assessing Officer for verification and decision in light of the provisions of Section 10(10AA)(i) and the decision of the Hon'ble Kerala High Court in Sanchar Nigam Pensioners Welfare Association v. Union of India.

The Tribunal condoned the delays in filing the appeals, following numerous decisions of various Benches of the Tribunal and the High Court of Telangana, which had allowed similar condonation for BSNL employees. On the primary issue, the Tribunal held that the compensation received by BSNL employees under the Voluntary Retirement Scheme – 2019 is exempt under Section 10(10B) of the Act. The Tribunal relied on consistent judicial precedents from various Benches of the ITAT and the High Court of Telangana, which held that the BSNL VRS-2019, in essence, partook the character of a retrenchment compensation due to the financial situation of BSNL, making it eligible for exemption under Section 10(10B). The Tribunal directed the Assessing Officer to verify the claims and allow the exemption accordingly. Regarding the fresh claim for exemption under Section 10(10AA)(i) for leave encashment, the Tribunal admitted the additional ground as a legal issue, following the Supreme Court's decision in National Thermal Power Corporation Ltd. v. CIT. However, since the facts regarding the conditions for claiming this exemption were not readily available, the issue was set aside to the file of the Assessing Officer for verification and decision in light of the provisions of Section 10(10AA)(i) and the decision of the Hon'ble Kerala High Court in Sanchar Nigam Pensioners Welfare Association v. Union of India.

The Tribunal condoned the delays in filing the appeals, following numerous decisions of various Benches of the Tribunal and the High Court of Telangana, which had allowed similar condonation for BSNL employees. On the primary issue, the Tribunal held that the compensation received by BSNL employees under the Voluntary Retirement Scheme – 2019 is exempt under Section 10(10B) of the Act. The Tribunal relied on consistent judicial precedents from various Benches of the ITAT and the High Court of Telangana, which held that the BSNL VRS-2019, in essence, partook the character of a retrenchment compensation due to the financial situation of BSNL, making it eligible for exemption under Section 10(10B). The Tribunal directed the Assessing Officer to verify the claims and allow the exemption accordingly. Regarding the fresh claim for exemption under Section 10(10AA)(i) for leave encashment, the Tribunal admitted the additional ground as a legal issue, following the Supreme Court's decision in National Thermal Power Corporation Ltd. v. CIT. However, since the facts regarding the conditions for claiming this exemption were not readily available, the issue was set aside to the file of the Assessing Officer for verification and decision in light of the provisions of Section 10(10AA)(i) and the decision of the Hon'ble Kerala High Court in Sanchar Nigam Pensioners Welfare Association v. Union of India.

The Tribunal condoned the delays in filing the appeals, following numerous decisions of various Benches of the Tribunal and the High Court of Telangana, which had allowed similar condonation for BSNL employees. On the primary issue, the Tribunal held that the compensation received by BSNL employees under the Voluntary Retirement Scheme – 2019 is exempt under Section 10(10B) of the Act. The Tribunal relied on consistent judicial precedents from various Benches of the ITAT and the High Court of Telangana, which held that the BSNL VRS-2019, in essence, partook the character of a retrenchment compensation due to the financial situation of BSNL, making it eligible for exemption under Section 10(10B). The Tribunal directed the Assessing Officer to verify the claims and allow the exemption accordingly. Regarding the fresh claim for exemption under Section 10(10AA)(i) for leave encashment, the Tribunal admitted the additional ground as a legal issue, following the Supreme Court's decision in National Thermal Power Corporation Ltd. v. CIT. However, since the facts regarding the conditions for claiming this exemption were not readily available, the issue was set aside to the file of the Assessing Officer for verification and decision in light of the provisions of Section 10(10AA)(i) and the decision of the Hon'ble Kerala High Court in Sanchar Nigam Pensioners Welfare Association v. Union of India.

The Tribunal condoned the delays in filing the appeals, following numerous decisions of various Benches of the Tribunal and the High Court of Telangana, which had allowed similar condonation for BSNL employees. On the primary issue, the Tribunal held that the compensation received by BSNL employees under the Voluntary Retirement Scheme – 2019 is exempt under Section 10(10B) of the Act. The Tribunal relied on consistent judicial precedents from various Benches of the ITAT and the High Court of Telangana, which held that the BSNL VRS-2019, in essence, partook the character of a retrenchment compensation due to the financial situation of BSNL, making it eligible for exemption under Section 10(10B). The Tribunal directed the Assessing Officer to verify the claims and allow the exemption accordingly. Regarding the fresh claim for exemption under Section 10(10AA)(i) for leave encashment, the Tribunal admitted the additional ground as a legal issue, following the Supreme Court's decision in National Thermal Power Corporation Ltd. v. CIT. However, since the facts regarding the conditions for claiming this exemption were not readily available, the issue was set aside to the file of the Assessing Officer for verification and decision in light of the provisions of Section 10(10AA)(i) and the decision of the Hon'ble Kerala High Court in Sanchar Nigam Pensioners Welfare Association v. Union of India.

The Tribunal condoned the delays in filing the appeals, following numerous decisions of various Benches of the Tribunal and the High Court of Telangana, which had allowed similar condonation for BSNL employees. On the primary issue, the Tribunal held that the compensation received by BSNL employees under the Voluntary Retirement Scheme – 2019 is exempt under Section 10(10B) of the Act. The Tribunal relied on consistent judicial precedents from various Benches of the ITAT and the High Court of Telangana, which held that the BSNL VRS-2019, in essence, partook the character of a retrenchment compensation due to the financial situation of BSNL, making it eligible for exemption under Section 10(10B). The Tribunal directed the Assessing Officer to verify the claims and allow the exemption accordingly. Regarding the fresh claim for exemption under Section 10(10AA)(i) for leave encashment, the Tribunal admitted the additional ground as a legal issue, following the Supreme Court's decision in National Thermal Power Corporation Ltd. v. CIT. However, since the facts regarding the conditions for claiming this exemption were not readily available, the issue was set aside to the file of the Assessing Officer for verification and decision in light of the provisions of Section 10(10AA)(i) and the decision of the Hon'ble Kerala High Court in Sanchar Nigam Pensioners Welfare Association v. Union of India.

The Tribunal held that if the AO relies on information found during a search operation on a third party, the assessment should be made under Section 153C, not Section 143(3). Therefore, the additions made by the AO were unsustainable.

The Tribunal held that the assessee had provided sufficient documentary evidence, including RTO records and buyer confirmation, to substantiate that the cash deposit represented consideration for the sale of a personal asset.

The Tribunal condoned the delays in filing the appeals, following numerous decisions of various Benches of the Tribunal and the High Court of Telangana, which had allowed similar condonation for BSNL employees. On the primary issue, the Tribunal held that the compensation received by BSNL employees under the Voluntary Retirement Scheme – 2019 is exempt under Section 10(10B) of the Act. The Tribunal relied on consistent judicial precedents from various Benches of the ITAT and the High Court of Telangana, which held that the BSNL VRS-2019, in essence, partook the character of a retrenchment compensation due to the financial situation of BSNL, making it eligible for exemption under Section 10(10B). The Tribunal directed the Assessing Officer to verify the claims and allow the exemption accordingly. Regarding the fresh claim for exemption under Section 10(10AA)(i) for leave encashment, the Tribunal admitted the additional ground as a legal issue, following the Supreme Court's decision in National Thermal Power Corporation Ltd. v. CIT. However, since the facts regarding the conditions for claiming this exemption were not readily available, the issue was set aside to the file of the Assessing Officer for verification and decision in light of the provisions of Section 10(10AA)(i) and the decision of the Hon'ble Kerala High Court in Sanchar Nigam Pensioners Welfare Association v. Union of India.

The Tribunal condoned the delay in filing the appeal. It held that the notice issued under Section 148 was invalid as it was issued beyond the six-year limitation period prescribed by Section 149(1)(b) of the Act, as it was not in existence at the time of issuing the notice.

The Tribunal noted that the cash deposits were indeed transferred to the petrol bunk's account on the same day, but the assessee failed to establish a clear link between the petrol bunk's sales income and the cash deposits. Therefore, the matter was restored to the AO for further verification.

The Tribunal noted that the cash deposits were indeed transferred to the petrol bunk's account on the same day, but the assessee failed to establish a clear link between the petrol bunk's sales income and the cash deposits. Therefore, the matter was restored to the AO for further verification.

The Tribunal held that the assessment order was bad in law as the AO failed to issue a mandatory notice under Section 143(2) of the Income Tax Act. This failure was not curable and rendered the assessment order invalid.

The Tribunal held that since a warrant under section 132A was issued, the AO was mandatorily required to initiate proceedings under section 153A. As the limitation period for section 153A assessment had expired, the AO could not resort to the amended provisions of section 148. Therefore, the reassessment proceedings and the consequential penalty were quashed.

The Tribunal held that the compensation received by the assessee under the BSNL VRS-2019 scheme is eligible for exemption under Section 10(10B) of the Act, following numerous judicial precedents. The Assessing Officer was directed to verify the claim and allow the exemption.

The Tribunal held that once tax is paid on anonymous donations under Section 115BBC, records of donors are not required. Therefore, treating these donations as unexplained cash credits under Section 68 was incorrect.

The Tribunal held that since a warrant under section 132A was issued, the AO was mandatorily required to initiate proceedings under section 153A. As the limitation period for section 153A assessment had expired, the AO could not resort to the amended provisions of section 148. Therefore, the reassessment proceedings and the consequential penalty were quashed.

The Tribunal held that while the assessee provided various evidences, the AO's claim of non-confirmation by the third parties requires further verification. Therefore, the matter was restored to the AO for fresh adjudication.

The Tribunal noted that the cash deposits were indeed transferred to the petrol bunk's account on the same day, but the assessee failed to establish a clear link between the petrol bunk's sales income and the cash deposits. Therefore, the matter was restored to the AO for further verification.

The Tribunal held that the compensation received by the assessee under the BSNL VRS-2019 scheme is eligible for exemption under Section 10(10B) of the Act, following numerous judicial precedents. The Assessing Officer was directed to verify the claim and allow the exemption.

The Tribunal condoned the delays in filing the appeals, following numerous decisions of various Benches of the Tribunal and the High Court of Telangana, which had allowed similar condonation for BSNL employees. On the primary issue, the Tribunal held that the compensation received by BSNL employees under the Voluntary Retirement Scheme – 2019 is exempt under Section 10(10B) of the Act. The Tribunal relied on consistent judicial precedents from various Benches of the ITAT and the High Court of Telangana, which held that the BSNL VRS-2019, in essence, partook the character of a retrenchment compensation due to the financial situation of BSNL, making it eligible for exemption under Section 10(10B). The Tribunal directed the Assessing Officer to verify the claims and allow the exemption accordingly. Regarding the fresh claim for exemption under Section 10(10AA)(i) for leave encashment, the Tribunal admitted the additional ground as a legal issue, following the Supreme Court's decision in National Thermal Power Corporation Ltd. v. CIT. However, since the facts regarding the conditions for claiming this exemption were not readily available, the issue was set aside to the file of the Assessing Officer for verification and decision in light of the provisions of Section 10(10AA)(i) and the decision of the Hon'ble Kerala High Court in Sanchar Nigam Pensioners Welfare Association v. Union of India.

The Tribunal condoned the delays in filing the appeals, following numerous decisions of various Benches of the Tribunal and the High Court of Telangana, which had allowed similar condonation for BSNL employees. On the primary issue, the Tribunal held that the compensation received by BSNL employees under the Voluntary Retirement Scheme – 2019 is exempt under Section 10(10B) of the Act. The Tribunal relied on consistent judicial precedents from various Benches of the ITAT and the High Court of Telangana, which held that the BSNL VRS-2019, in essence, partook the character of a retrenchment compensation due to the financial situation of BSNL, making it eligible for exemption under Section 10(10B). The Tribunal directed the Assessing Officer to verify the claims and allow the exemption accordingly. Regarding the fresh claim for exemption under Section 10(10AA)(i) for leave encashment, the Tribunal admitted the additional ground as a legal issue, following the Supreme Court's decision in National Thermal Power Corporation Ltd. v. CIT. However, since the facts regarding the conditions for claiming this exemption were not readily available, the issue was set aside to the file of the Assessing Officer for verification and decision in light of the provisions of Section 10(10AA)(i) and the decision of the Hon'ble Kerala High Court in Sanchar Nigam Pensioners Welfare Association v. Union of India.

The Tribunal condoned the delays in filing the appeals, following numerous decisions of various Benches of the Tribunal and the High Court of Telangana, which had allowed similar condonation for BSNL employees. On the primary issue, the Tribunal held that the compensation received by BSNL employees under the Voluntary Retirement Scheme – 2019 is exempt under Section 10(10B) of the Act. The Tribunal relied on consistent judicial precedents from various Benches of the ITAT and the High Court of Telangana, which held that the BSNL VRS-2019, in essence, partook the character of a retrenchment compensation due to the financial situation of BSNL, making it eligible for exemption under Section 10(10B). The Tribunal directed the Assessing Officer to verify the claims and allow the exemption accordingly. Regarding the fresh claim for exemption under Section 10(10AA)(i) for leave encashment, the Tribunal admitted the additional ground as a legal issue, following the Supreme Court's decision in National Thermal Power Corporation Ltd. v. CIT. However, since the facts regarding the conditions for claiming this exemption were not readily available, the issue was set aside to the file of the Assessing Officer for verification and decision in light of the provisions of Section 10(10AA)(i) and the decision of the Hon'ble Kerala High Court in Sanchar Nigam Pensioners Welfare Association v. Union of India.

The Tribunal condoned the delays in filing the appeals, following numerous decisions of various Benches of the Tribunal and the High Court of Telangana, which had allowed similar condonation for BSNL employees. On the primary issue, the Tribunal held that the compensation received by BSNL employees under the Voluntary Retirement Scheme – 2019 is exempt under Section 10(10B) of the Act. The Tribunal relied on consistent judicial precedents from various Benches of the ITAT and the High Court of Telangana, which held that the BSNL VRS-2019, in essence, partook the character of a retrenchment compensation due to the financial situation of BSNL, making it eligible for exemption under Section 10(10B). The Tribunal directed the Assessing Officer to verify the claims and allow the exemption accordingly. Regarding the fresh claim for exemption under Section 10(10AA)(i) for leave encashment, the Tribunal admitted the additional ground as a legal issue, following the Supreme Court's decision in National Thermal Power Corporation Ltd. v. CIT. However, since the facts regarding the conditions for claiming this exemption were not readily available, the issue was set aside to the file of the Assessing Officer for verification and decision in light of the provisions of Section 10(10AA)(i) and the decision of the Hon'ble Kerala High Court in Sanchar Nigam Pensioners Welfare Association v. Union of India.

The Tribunal condoned the delays in filing the appeals, following numerous decisions of various Benches of the Tribunal and the High Court of Telangana, which had allowed similar condonation for BSNL employees. On the primary issue, the Tribunal held that the compensation received by BSNL employees under the Voluntary Retirement Scheme – 2019 is exempt under Section 10(10B) of the Act. The Tribunal relied on consistent judicial precedents from various Benches of the ITAT and the High Court of Telangana, which held that the BSNL VRS-2019, in essence, partook the character of a retrenchment compensation due to the financial situation of BSNL, making it eligible for exemption under Section 10(10B). The Tribunal directed the Assessing Officer to verify the claims and allow the exemption accordingly. Regarding the fresh claim for exemption under Section 10(10AA)(i) for leave encashment, the Tribunal admitted the additional ground as a legal issue, following the Supreme Court's decision in National Thermal Power Corporation Ltd. v. CIT. However, since the facts regarding the conditions for claiming this exemption were not readily available, the issue was set aside to the file of the Assessing Officer for verification and decision in light of the provisions of Section 10(10AA)(i) and the decision of the Hon'ble Kerala High Court in Sanchar Nigam Pensioners Welfare Association v. Union of India.

The Tribunal condoned the delays in filing the appeals, following numerous decisions of various Benches of the Tribunal and the High Court of Telangana, which had allowed similar condonation for BSNL employees. On the primary issue, the Tribunal held that the compensation received by BSNL employees under the Voluntary Retirement Scheme – 2019 is exempt under Section 10(10B) of the Act. The Tribunal relied on consistent judicial precedents from various Benches of the ITAT and the High Court of Telangana, which held that the BSNL VRS-2019, in essence, partook the character of a retrenchment compensation due to the financial situation of BSNL, making it eligible for exemption under Section 10(10B). The Tribunal directed the Assessing Officer to verify the claims and allow the exemption accordingly. Regarding the fresh claim for exemption under Section 10(10AA)(i) for leave encashment, the Tribunal admitted the additional ground as a legal issue, following the Supreme Court's decision in National Thermal Power Corporation Ltd. v. CIT. However, since the facts regarding the conditions for claiming this exemption were not readily available, the issue was set aside to the file of the Assessing Officer for verification and decision in light of the provisions of Section 10(10AA)(i) and the decision of the Hon'ble Kerala High Court in Sanchar Nigam Pensioners Welfare Association v. Union of India.

The Tribunal condoned the delays in filing the appeals, following numerous decisions of various Benches of the Tribunal and the High Court of Telangana, which had allowed similar condonation for BSNL employees. On the primary issue, the Tribunal held that the compensation received by BSNL employees under the Voluntary Retirement Scheme – 2019 is exempt under Section 10(10B) of the Act. The Tribunal relied on consistent judicial precedents from various Benches of the ITAT and the High Court of Telangana, which held that the BSNL VRS-2019, in essence, partook the character of a retrenchment compensation due to the financial situation of BSNL, making it eligible for exemption under Section 10(10B). The Tribunal directed the Assessing Officer to verify the claims and allow the exemption accordingly. Regarding the fresh claim for exemption under Section 10(10AA)(i) for leave encashment, the Tribunal admitted the additional ground as a legal issue, following the Supreme Court's decision in National Thermal Power Corporation Ltd. v. CIT. However, since the facts regarding the conditions for claiming this exemption were not readily available, the issue was set aside to the file of the Assessing Officer for verification and decision in light of the provisions of Section 10(10AA)(i) and the decision of the Hon'ble Kerala High Court in Sanchar Nigam Pensioners Welfare Association v. Union of India.

The Tribunal condoned the delays in filing the appeals, following numerous decisions of various Benches of the Tribunal and the High Court of Telangana, which had allowed similar condonation for BSNL employees. On the primary issue, the Tribunal held that the compensation received by BSNL employees under the Voluntary Retirement Scheme – 2019 is exempt under Section 10(10B) of the Act. The Tribunal relied on consistent judicial precedents from various Benches of the ITAT and the High Court of Telangana, which held that the BSNL VRS-2019, in essence, partook the character of a retrenchment compensation due to the financial situation of BSNL, making it eligible for exemption under Section 10(10B). The Tribunal directed the Assessing Officer to verify the claims and allow the exemption accordingly. Regarding the fresh claim for exemption under Section 10(10AA)(i) for leave encashment, the Tribunal admitted the additional ground as a legal issue, following the Supreme Court's decision in National Thermal Power Corporation Ltd. v. CIT. However, since the facts regarding the conditions for claiming this exemption were not readily available, the issue was set aside to the file of the Assessing Officer for verification and decision in light of the provisions of Section 10(10AA)(i) and the decision of the Hon'ble Kerala High Court in Sanchar Nigam Pensioners Welfare Association v. Union of India.

The Tribunal condoned the delays in filing the appeals, following numerous decisions of various Benches of the Tribunal and the High Court of Telangana, which had allowed similar condonation for BSNL employees. On the primary issue, the Tribunal held that the compensation received by BSNL employees under the Voluntary Retirement Scheme – 2019 is exempt under Section 10(10B) of the Act. The Tribunal relied on consistent judicial precedents from various Benches of the ITAT and the High Court of Telangana, which held that the BSNL VRS-2019, in essence, partook the character of a retrenchment compensation due to the financial situation of BSNL, making it eligible for exemption under Section 10(10B). The Tribunal directed the Assessing Officer to verify the claims and allow the exemption accordingly. Regarding the fresh claim for exemption under Section 10(10AA)(i) for leave encashment, the Tribunal admitted the additional ground as a legal issue, following the Supreme Court's decision in National Thermal Power Corporation Ltd. v. CIT. However, since the facts regarding the conditions for claiming this exemption were not readily available, the issue was set aside to the file of the Assessing Officer for verification and decision in light of the provisions of Section 10(10AA)(i) and the decision of the Hon'ble Kerala High Court in Sanchar Nigam Pensioners Welfare Association v. Union of India.

The Tribunal condoned the delays in filing the appeals, following numerous decisions of various Benches of the Tribunal and the High Court of Telangana, which had allowed similar condonation for BSNL employees. On the primary issue, the Tribunal held that the compensation received by BSNL employees under the Voluntary Retirement Scheme – 2019 is exempt under Section 10(10B) of the Act. The Tribunal relied on consistent judicial precedents from various Benches of the ITAT and the High Court of Telangana, which held that the BSNL VRS-2019, in essence, partook the character of a retrenchment compensation due to the financial situation of BSNL, making it eligible for exemption under Section 10(10B). The Tribunal directed the Assessing Officer to verify the claims and allow the exemption accordingly. Regarding the fresh claim for exemption under Section 10(10AA)(i) for leave encashment, the Tribunal admitted the additional ground as a legal issue, following the Supreme Court's decision in National Thermal Power Corporation Ltd. v. CIT. However, since the facts regarding the conditions for claiming this exemption were not readily available, the issue was set aside to the file of the Assessing Officer for verification and decision in light of the provisions of Section 10(10AA)(i) and the decision of the Hon'ble Kerala High Court in Sanchar Nigam Pensioners Welfare Association v. Union of India.

The Tribunal condoned the delays in filing the appeals, following numerous decisions of various Benches of the Tribunal and the High Court of Telangana, which had allowed similar condonation for BSNL employees. On the primary issue, the Tribunal held that the compensation received by BSNL employees under the Voluntary Retirement Scheme – 2019 is exempt under Section 10(10B) of the Act. The Tribunal relied on consistent judicial precedents from various Benches of the ITAT and the High Court of Telangana, which held that the BSNL VRS-2019, in essence, partook the character of a retrenchment compensation due to the financial situation of BSNL, making it eligible for exemption under Section 10(10B). The Tribunal directed the Assessing Officer to verify the claims and allow the exemption accordingly. Regarding the fresh claim for exemption under Section 10(10AA)(i) for leave encashment, the Tribunal admitted the additional ground as a legal issue, following the Supreme Court's decision in National Thermal Power Corporation Ltd. v. CIT. However, since the facts regarding the conditions for claiming this exemption were not readily available, the issue was set aside to the file of the Assessing Officer for verification and decision in light of the provisions of Section 10(10AA)(i) and the decision of the Hon'ble Kerala High Court in Sanchar Nigam Pensioners Welfare Association v. Union of India.

The Tribunal condoned the delays in filing the appeals, following numerous decisions of various Benches of the Tribunal and the High Court of Telangana, which had allowed similar condonation for BSNL employees. On the primary issue, the Tribunal held that the compensation received by BSNL employees under the Voluntary Retirement Scheme – 2019 is exempt under Section 10(10B) of the Act. The Tribunal relied on consistent judicial precedents from various Benches of the ITAT and the High Court of Telangana, which held that the BSNL VRS-2019, in essence, partook the character of a retrenchment compensation due to the financial situation of BSNL, making it eligible for exemption under Section 10(10B). The Tribunal directed the Assessing Officer to verify the claims and allow the exemption accordingly. Regarding the fresh claim for exemption under Section 10(10AA)(i) for leave encashment, the Tribunal admitted the additional ground as a legal issue, following the Supreme Court's decision in National Thermal Power Corporation Ltd. v. CIT. However, since the facts regarding the conditions for claiming this exemption were not readily available, the issue was set aside to the file of the Assessing Officer for verification and decision in light of the provisions of Section 10(10AA)(i) and the decision of the Hon'ble Kerala High Court in Sanchar Nigam Pensioners Welfare Association v. Union of India.

The Tribunal condoned the delays in filing the appeals, following numerous decisions of various Benches of the Tribunal and the High Court of Telangana, which had allowed similar condonation for BSNL employees. On the primary issue, the Tribunal held that the compensation received by BSNL employees under the Voluntary Retirement Scheme – 2019 is exempt under Section 10(10B) of the Act. The Tribunal relied on consistent judicial precedents from various Benches of the ITAT and the High Court of Telangana, which held that the BSNL VRS-2019, in essence, partook the character of a retrenchment compensation due to the financial situation of BSNL, making it eligible for exemption under Section 10(10B). The Tribunal directed the Assessing Officer to verify the claims and allow the exemption accordingly. Regarding the fresh claim for exemption under Section 10(10AA)(i) for leave encashment, the Tribunal admitted the additional ground as a legal issue, following the Supreme Court's decision in National Thermal Power Corporation Ltd. v. CIT. However, since the facts regarding the conditions for claiming this exemption were not readily available, the issue was set aside to the file of the Assessing Officer for verification and decision in light of the provisions of Section 10(10AA)(i) and the decision of the Hon'ble Kerala High Court in Sanchar Nigam Pensioners Welfare Association v. Union of India.

The Tribunal condoned the delays in filing the appeals, following numerous decisions of various Benches of the Tribunal and the High Court of Telangana, which had allowed similar condonation for BSNL employees. On the primary issue, the Tribunal held that the compensation received by BSNL employees under the Voluntary Retirement Scheme – 2019 is exempt under Section 10(10B) of the Act. The Tribunal relied on consistent judicial precedents from various Benches of the ITAT and the High Court of Telangana, which held that the BSNL VRS-2019, in essence, partook the character of a retrenchment compensation due to the financial situation of BSNL, making it eligible for exemption under Section 10(10B). The Tribunal directed the Assessing Officer to verify the claims and allow the exemption accordingly. Regarding the fresh claim for exemption under Section 10(10AA)(i) for leave encashment, the Tribunal admitted the additional ground as a legal issue, following the Supreme Court's decision in National Thermal Power Corporation Ltd. v. CIT. However, since the facts regarding the conditions for claiming this exemption were not readily available, the issue was set aside to the file of the Assessing Officer for verification and decision in light of the provisions of Section 10(10AA)(i) and the decision of the Hon'ble Kerala High Court in Sanchar Nigam Pensioners Welfare Association v. Union of India.

The Tribunal condoned the delays in filing the appeals, following numerous decisions of various Benches of the Tribunal and the High Court of Telangana, which had allowed similar condonation for BSNL employees. On the primary issue, the Tribunal held that the compensation received by BSNL employees under the Voluntary Retirement Scheme – 2019 is exempt under Section 10(10B) of the Act. The Tribunal relied on consistent judicial precedents from various Benches of the ITAT and the High Court of Telangana, which held that the BSNL VRS-2019, in essence, partook the character of a retrenchment compensation due to the financial situation of BSNL, making it eligible for exemption under Section 10(10B). The Tribunal directed the Assessing Officer to verify the claims and allow the exemption accordingly. Regarding the fresh claim for exemption under Section 10(10AA)(i) for leave encashment, the Tribunal admitted the additional ground as a legal issue, following the Supreme Court's decision in National Thermal Power Corporation Ltd. v. CIT. However, since the facts regarding the conditions for claiming this exemption were not readily available, the issue was set aside to the file of the Assessing Officer for verification and decision in light of the provisions of Section 10(10AA)(i) and the decision of the Hon'ble Kerala High Court in Sanchar Nigam Pensioners Welfare Association v. Union of India.

The Tribunal condoned the delays in filing the appeals, following numerous decisions of various Benches of the Tribunal and the High Court of Telangana, which had allowed similar condonation for BSNL employees. On the primary issue, the Tribunal held that the compensation received by BSNL employees under the Voluntary Retirement Scheme – 2019 is exempt under Section 10(10B) of the Act. The Tribunal relied on consistent judicial precedents from various Benches of the ITAT and the High Court of Telangana, which held that the BSNL VRS-2019, in essence, partook the character of a retrenchment compensation due to the financial situation of BSNL, making it eligible for exemption under Section 10(10B). The Tribunal directed the Assessing Officer to verify the claims and allow the exemption accordingly. Regarding the fresh claim for exemption under Section 10(10AA)(i) for leave encashment, the Tribunal admitted the additional ground as a legal issue, following the Supreme Court's decision in National Thermal Power Corporation Ltd. v. CIT. However, since the facts regarding the conditions for claiming this exemption were not readily available, the issue was set aside to the file of the Assessing Officer for verification and decision in light of the provisions of Section 10(10AA)(i) and the decision of the Hon'ble Kerala High Court in Sanchar Nigam Pensioners Welfare Association v. Union of India.

The Tribunal condoned the delays in filing the appeals, following numerous decisions of various Benches of the Tribunal and the High Court of Telangana, which had allowed similar condonation for BSNL employees. On the primary issue, the Tribunal held that the compensation received by BSNL employees under the Voluntary Retirement Scheme – 2019 is exempt under Section 10(10B) of the Act. The Tribunal relied on consistent judicial precedents from various Benches of the ITAT and the High Court of Telangana, which held that the BSNL VRS-2019, in essence, partook the character of a retrenchment compensation due to the financial situation of BSNL, making it eligible for exemption under Section 10(10B). The Tribunal directed the Assessing Officer to verify the claims and allow the exemption accordingly. Regarding the fresh claim for exemption under Section 10(10AA)(i) for leave encashment, the Tribunal admitted the additional ground as a legal issue, following the Supreme Court's decision in National Thermal Power Corporation Ltd. v. CIT. However, since the facts regarding the conditions for claiming this exemption were not readily available, the issue was set aside to the file of the Assessing Officer for verification and decision in light of the provisions of Section 10(10AA)(i) and the decision of the Hon'ble Kerala High Court in Sanchar Nigam Pensioners Welfare Association v. Union of India.

The Tribunal condoned the delays in filing the appeals, following numerous decisions of various Benches of the Tribunal and the High Court of Telangana, which had allowed similar condonation for BSNL employees. On the primary issue, the Tribunal held that the compensation received by BSNL employees under the Voluntary Retirement Scheme – 2019 is exempt under Section 10(10B) of the Act. The Tribunal relied on consistent judicial precedents from various Benches of the ITAT and the High Court of Telangana, which held that the BSNL VRS-2019, in essence, partook the character of a retrenchment compensation due to the financial situation of BSNL, making it eligible for exemption under Section 10(10B). The Tribunal directed the Assessing Officer to verify the claims and allow the exemption accordingly. Regarding the fresh claim for exemption under Section 10(10AA)(i) for leave encashment, the Tribunal admitted the additional ground as a legal issue, following the Supreme Court's decision in National Thermal Power Corporation Ltd. v. CIT. However, since the facts regarding the conditions for claiming this exemption were not readily available, the issue was set aside to the file of the Assessing Officer for verification and decision in light of the provisions of Section 10(10AA)(i) and the decision of the Hon'ble Kerala High Court in Sanchar Nigam Pensioners Welfare Association v. Union of India.

The Tribunal condoned the delays in filing the appeals, following numerous decisions of various Benches of the Tribunal and the High Court of Telangana, which had allowed similar condonation for BSNL employees. On the primary issue, the Tribunal held that the compensation received by BSNL employees under the Voluntary Retirement Scheme – 2019 is exempt under Section 10(10B) of the Act. The Tribunal relied on consistent judicial precedents from various Benches of the ITAT and the High Court of Telangana, which held that the BSNL VRS-2019, in essence, partook the character of a retrenchment compensation due to the financial situation of BSNL, making it eligible for exemption under Section 10(10B). The Tribunal directed the Assessing Officer to verify the claims and allow the exemption accordingly. Regarding the fresh claim for exemption under Section 10(10AA)(i) for leave encashment, the Tribunal admitted the additional ground as a legal issue, following the Supreme Court's decision in National Thermal Power Corporation Ltd. v. CIT. However, since the facts regarding the conditions for claiming this exemption were not readily available, the issue was set aside to the file of the Assessing Officer for verification and decision in light of the provisions of Section 10(10AA)(i) and the decision of the Hon'ble Kerala High Court in Sanchar Nigam Pensioners Welfare Association v. Union of India.

The Tribunal condoned the delays in filing the appeals, following numerous decisions of various Benches of the Tribunal and the High Court of Telangana, which had allowed similar condonation for BSNL employees. On the primary issue, the Tribunal held that the compensation received by BSNL employees under the Voluntary Retirement Scheme – 2019 is exempt under Section 10(10B) of the Act. The Tribunal relied on consistent judicial precedents from various Benches of the ITAT and the High Court of Telangana, which held that the BSNL VRS-2019, in essence, partook the character of a retrenchment compensation due to the financial situation of BSNL, making it eligible for exemption under Section 10(10B). The Tribunal directed the Assessing Officer to verify the claims and allow the exemption accordingly. Regarding the fresh claim for exemption under Section 10(10AA)(i) for leave encashment, the Tribunal admitted the additional ground as a legal issue, following the Supreme Court's decision in National Thermal Power Corporation Ltd. v. CIT. However, since the facts regarding the conditions for claiming this exemption were not readily available, the issue was set aside to the file of the Assessing Officer for verification and decision in light of the provisions of Section 10(10AA)(i) and the decision of the Hon'ble Kerala High Court in Sanchar Nigam Pensioners Welfare Association v. Union of India.

The Tribunal condoned the delays in filing the appeals, following numerous decisions of various Benches of the Tribunal and the High Court of Telangana, which had allowed similar condonation for BSNL employees. On the primary issue, the Tribunal held that the compensation received by BSNL employees under the Voluntary Retirement Scheme – 2019 is exempt under Section 10(10B) of the Act. The Tribunal relied on consistent judicial precedents from various Benches of the ITAT and the High Court of Telangana, which held that the BSNL VRS-2019, in essence, partook the character of a retrenchment compensation due to the financial situation of BSNL, making it eligible for exemption under Section 10(10B). The Tribunal directed the Assessing Officer to verify the claims and allow the exemption accordingly. Regarding the fresh claim for exemption under Section 10(10AA)(i) for leave encashment, the Tribunal admitted the additional ground as a legal issue, following the Supreme Court's decision in National Thermal Power Corporation Ltd. v. CIT. However, since the facts regarding the conditions for claiming this exemption were not readily available, the issue was set aside to the file of the Assessing Officer for verification and decision in light of the provisions of Section 10(10AA)(i) and the decision of the Hon'ble Kerala High Court in Sanchar Nigam Pensioners Welfare Association v. Union of India.