Appeal Succeeds as Beneficial CBDT Notification Applied to Leave Encashment Claim

Sujata Gupta Vs ITO (ITAT Jaipur) The appeal before the Income Tax Appellate Tribunal (ITAT), Jaipur, arose from an order dated 17 January 2024 passed by the CIT(A), which had dismissed the assessee’s appeal against an order issued under Section 143(1) of the Income Tax Act on 2 February 2023. The assessee, a retired employee of State Bank of Bikaner & Jaipur (SBBJ), challenged the denial of exemption on leave encashment received upon superannuation. Before considering the merits, the Tribunal dealt with a substantial delay in filing the appeal. The appeal was presented on 13 June 2025, ...