Income tax relief on penalty interest

From time to time, the Hon'ble Supreme Court of India, and various High Courts have delivered judgments that if a Govt. department or Public Sector Unit fails to timely disburse Salary, Allowances, Gratuity, General Provident Fund, or Pension to its existing or former employees without any fault of the later, it is liable to pay due interest on delayed payment.

Please inform, whether any income tax relief is available to an employee or pensioner getting such relief (penalty interest).