BSNL VRS Employee Gets Full Exemption Despite 1,577-Day Delay: ITAT Bangalore

Kuppahally Venkatasubbaiah Vani Vs ITO (ITAT Bangalore) Bengaluru ITAT: BSNL VRS Employee Entitled to Full Exemption for Ex Gratia and Leave Encashment Despite 1,577-Day Delay The Bengaluru ITAT condoned a delay of 1,577 days and held that a BSNL VRS employee could not be denied statutory exemptions merely because the appeal was filed belatedly. The assessee had challenged the denial of exemption for ₹12.31 lakh received as ex gratia under section 10(10B) and ₹11.60 lakh received towards earned leave encashment under section 10(10AA). The Tribunal observed that the delay was attributable t...