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2016 (7) TMI 1519 - AT - Income TaxExemption u/s 10(10)(i) and 10(10AA)(i) - Denial of exemption in respect of the amount received by the assessee towards arrears of gratuity and arrears of leave encashment - view taken by the AO that the assessee was not a `holder of civil post under the State Government’ and hence not eligible for exemption u/s 10(10)(i) - assessee was held to be not covered u/s 10(10)(ii) as he did not receive any gratuity under the Payment of Gratuity Act, 1972 - HELD THAT:- Delhi bench of the tribunal in Shri Ram Kanwar Rana vs. ITO, Ward-3, Hisar [2016 (6) TMI 687 - ITAT DELHI] has allowed exemption in respect of the arrears of gratuity and arrears of leave encashment and dismissed the grounds about the initiation of reassessment. Similar view has been taken in the case of Raghubir Singh Panghal vs. ITO [2016 (6) TMI 1163 - ITAT DELHI]. Following the same, extend the benefit of exemption to the instant assessee also in respect of arrears of gratuity and arrears of leave encashment u/s 10(10)(i) and 10(10AA)(i).
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