TMI Blog2016 (7) TMI 1257X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 and arrears of leave encashment u/s 10(10)(i) and 10(10AA)(i). - ITA No.1221/Del/2016 - - - Dated:- 19-7-2016 - SHRI R.S. SYA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te qua the Revenue. 3. The only issue pressed by the ld. AR in this appeal is against the denial of exemption in respect of the amount received by the assessee towards arrears of gratuity at ₹ 6,50,000/- and arrears of leave encashment amounting to ₹ 2,27,210/-. 4. Briefly stated, the facts of the case are that the assessee was an employee of Chaudhary Charan Singh Haryana Agricu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service on or after 24.5.2010. Since the assessee retired before this cutoff date, the AO opined that the extended benefit of exemption was not available to the assessee. He jettisoned the claim of the assessee for exemption u/s 10(10) of the Act and held that the correct sections applicable were 10(10)(iii) and section 10(10AA)(ii). Since the assessee was an employee of CCSU, the AO held that su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee in earlier year. Since the assessee was employed before 24.5.2010, the Notification issued by the CBDT enhancing the limit of ₹ 10 lac on gratuity u/s 10(10)(iii) was held to be not applicable. The assessee is aggrieved against the confirmation of denial of exemption made by the ld. CIT(A). 5. I have heard the ld. AR and perused the relevant material on record. It is obse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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