ITAT Ahmedabad: BSNL VRS Exemption U/s 10(10B) Allowed; CIT(A) Cannot Reject Fresh Claim Not Made in Return

Jayeshkumar Tulsidas Sutaria Vs ITO (ITAT Ahmedabad) Fresh Claim of VRS Exemption Allowed at Appellate Stage – CIT(A) Cannot Reject Appeal for Non-claim in Return – BSNL VRS Compensation Held Exempt u/s 10(10B) – ITAT Ahmedabad In this case, the assessee, a BSNL employee, received compensation under BSNL VRS-2019 but offered the amount to tax in the return due to lack of awareness of exemption u/s 10(10B). CPC issued intimation u/s 143(1) without granting exemption. The assessee later claimed exemption before CIT(A) relying on judicial precedents, but CIT(A) dismissed the app...