https://www.taxtmi.com/caselaws?id=793950 A bona fide delay in filing an appeal against a 143(1) intimation was condoned because substantial justice prevailed over technicalities, and the appellate authority could entertain a fresh legal claim for exemption; the assessee's claim was therefore admitted. BSNL VRS-2019 compensation was held exempt under section 10(10B) by following earlier Tribunal rulings involving identically placed employees, so the income was to be recomputed accordingly. The enhanced leave-encashment exemption under section 10(10AA) did not apply because Notification No. 31/2023 operated only from 01.04.2023, whereas the relevant years were earlier, so that ground failed. en-us Wed, 24 Jun 2026 00:00:00 +0530 Fri, 26 Jun 2026 07:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793950 A bona fide delay in filing an appeal against a 143(1) intimation was condoned because substantial justice prevailed over technicalities, and the appellate authority could entertain a fresh legal claim for exemption; the assessee's claim was therefore admitted. BSNL VRS-2019 compensation was held exempt under section 10(10B) by following earlier Tribunal rulings involving identically placed employees, so the income was to be recomputed accordingly. The enhanced leave-encashment exemption under section 10(10AA) did not apply because Notification No. 31/2023 operated only from 01.04.2023, whereas the relevant years were earlier, so that ground failed. Case-Laws Income Tax Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793950