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ITAT Ahmedabad Allows Section 10(10B) Exemption Claim for BSNL VRS Compensation
Case Law Details
- Case Name
- Kirtida Rajeshkumar Shah Vs ITO (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All ITAT, ITAT Ahmedabad
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Kirtida Rajeshkumar Shah Vs ITO (ITAT Ahmedabad)
The Income Tax Appellate Tribunal (ITAT), Ahmedabad, heard the assessee’s appeal against the order of the Addl./Joint Commissioner of Income Tax (Appeals)-2, Kolkata dated 26.11.2025 for Assessment Year 2021-22.
The assessee challenged the appellate order on multiple grounds. It was contended that the Commissioner (Appeals) erred in refusing to condone the delay in filing the appeal despite the delay having occurred due to the assessee’s bona fide ignorance regarding the availability of exemption under Section 10(10B) of the Income-t...




