TMI Blog2016 (7) TMI 1258X X X X Extracts X X X X X X X X Extracts X X X X ..... DELHI] allowing exemption in respect of the arrears of gratuity and arrears of leave encashment and dismissing the ground about the initiation of re-assessment. Following the view, we extend the benefit of exemption to the extant assessee also in respect of arrears of gratuity u/s 10(10)(i) - ITA No.1521/Del/2016 - - - Dated:- 21-7-2016 - SHRI R.S. SYAL, ACCOUNTANT MEMBER Assessee By : Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 9,02,940/- was filed, which was processed u/s 143(1) of the Act. Later on the assessee revised his return of income on 04.07.2011 declaring a further income of ₹ 1,52,398/- The AO initiated re-assessment proceedings on the premise that the assessee had wrongly claimed exemption u/s 10(10) in respect of the arrears of gratuity. He observed that gratuity was exempt up to the limit of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... received at ₹ 6,50,000/-. The ld. CIT(A) echoed the 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). Further, the 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. That is how, he held that the employees of the HAU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en taken in a host of decisions including the case of Raghubir Singh Panghal vs. ITO in ITA No.1308/Del/2016. Following the same, I extend the benefit of exemption to the instant assessee also in respect of arrears of gratuity u/s 10(10)(i). Other grounds including the initiation of reassessment proceedings were not pressed by the ld. AR. The same, therefore, stand dismissed as not pressed. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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