On merits, the Tribunal reiterated the consistent view that BSNL VRS-2019 compensation qualifies for exemption under Section 10(10B). In the present case, all the facts necessary for deciding the claim for exemption under Section 10(10B) are on record. 2389 & 2390/Ahd/2025) dated 18.02.2026, has followed the same view and granted full exemption under Section 10(10B) to BSNL VRS-2019 retirees. Multiple orders have been passed by various CIT(A)s across the country, granting relief to BSNL VRS-2019 retirees by allowing full exemption under Section 10(10B). Further in case of 144 appeals, the Coordinate Benches have condoned the delay in the case of BSNL employees on identical facts and circumstances.