Kamlesh Tyagi Vs CIT(A)/NFAC
Case No: ITA No. 8789/Del/2025
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘SMC’, NEW DELHI
Date: 1/22/2026
Parties Involved
appellantKamlesh Tyagi
respondentCIT(A)/NFAC
Facts Summary
This appeal pertains to the assessment year 2020-21. The assessee, Kamlesh Tyagi, is challenging the order of the Additional/Joint Commissioner of Income Tax (Appeals) -2, Hyderabad, which denied him the exemption under section 10(10AA) of the Income Tax Act, 1961 for leave encashment. The assessee argues that he is entitled to the exemption as he was employed with M/s Punjab & Sind Bank, which he claims should be treated as a government department. The case revolves around whether employees of …
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessee, being an employee of M/s Punjab & Sind Bank, is entitled to the exemption under section 10(10AA) of the Income Tax Act, 1961 for leave encashment.
Precedents Relied Upon
4 precedents cited in this judgement.