https://www.taxtmi.com/caselaws?id=787784 Condonation of delay was granted where bona fide ignorance and subsequent directly applicable precedent justified extension under the statutory discretion, and appeals were heard on merits. The article concludes that compensation under the BSNL VRS 2019 qualifies for exemption under the statutory provision for voluntary retirement compensation subject to compliance with the procedural rule governing VRS claims, with an attendant entitlement to refund of tax deducted at source. Relief was allowed after condoning delay and granting the exemption on compliance grounds. en-us Wed, 18 Feb 2026 00:00:00 +0530 Tue, 10 Mar 2026 17:37:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787784 Condonation of delay was granted where bona fide ignorance and subsequent directly applicable precedent justified extension under the statutory discretion, and appeals were heard on merits. The article concludes that compensation under the BSNL VRS 2019 qualifies for exemption under the statutory provision for voluntary retirement compensation subject to compliance with the procedural rule governing VRS claims, with an attendant entitlement to refund of tax deducted at source. Relief was allowed after condoning delay and granting the exemption on compliance grounds. Case-Laws Income Tax Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787784