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2022 (6) TMI 748 - AT - Income TaxExemption u/s 10(10) - receipt of gratuity amount and leave encashment - whether assessee is found to be an employee holding a civil post under a State ?- CIT(A) submitting that the university is an autonomous body - also submitted that only because the employees of said university are treated as government employees they cannot be said to be holding civil post under the state - HELD THAT:- DR was unable to cite any factual distinction or provision of law then one which were considered in DHARAM JEET DAHIYA VERSUS INCOME TAX OFFICER, WARD-1, HISAR based upon another order [2017 (6) TMI 165 - ITAT DELHI] 2016 (6) TMI 687 - ITAT DELHI] Thus, respectfully following the settled proposition of law in regard to class of employees to which assessee also belongs, the Grounds are sustained and the appeal is allowed. The impugned order is set aside. The Ld. AO shall allow exemption u/s 10(10) of the Act, to the disputed amount of gratuity received by the assessee, during the instant year..
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