https://www.taxtmi.com/caselaws?id=796950 Bona fide delay in claiming exemption for BSNL VRS-2019 compensation may be condoned where comparable employees have obtained similar relief and rejection on limitation would prevent consideration of an otherwise recognised claim. Government-approved and funded ex-gratia compensation under the BSNL Voluntary Retirement Scheme-2019 is treated as retrenchment compensation eligible for exemption under Section 10(10B). A prior offer of the amount to tax and processing of the return under Section 143(1) do not bar a fresh exemption claim. The Assessing Officer must verify eligibility, allow the exemption, determine consequential tax payable or refundable, and grant admissible interest under Section 244A. en-us Wed, 05 Aug 2026 00:00:00 +0530 Thu, 13 Aug 2026 08:30:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796950 Bona fide delay in claiming exemption for BSNL VRS-2019 compensation may be condoned where comparable employees have obtained similar relief and rejection on limitation would prevent consideration of an otherwise recognised claim. Government-approved and funded ex-gratia compensation under the BSNL Voluntary Retirement Scheme-2019 is treated as retrenchment compensation eligible for exemption under Section 10(10B). A prior offer of the amount to tax and processing of the return under Section 143(1) do not bar a fresh exemption claim. The Assessing Officer must verify eligibility, allow the exemption, determine consequential tax payable or refundable, and grant admissible interest under Section 244A. Case-Laws Income Tax Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796950