TMI Blog2016 (10) TMI 1054X X X X Extracts X X X X X X X X Extracts X X X X ..... of the arrears of gratuity and arrears of leave encashment and dismissed the grounds about the initiation of re-assessment. 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 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0/- 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 Agricultural University, Hisar (hereinafter called CCS HAU) and retired from service before 24.05.2010. Return for the previous year relevant to the assessment year under consideration declaring total income of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee 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 CCS HAU, the AO held that such employees could not be termed as Government employees and, hence, the benefit u/s 10(10)(i) was not available to the assessee. Resultantly, he made addition towards the amount of arrears of gratuity re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 observed that the Delhi Bench of the Tribunal in Shri Ram Kanwar Rana vs. ITO, Ward-3, Hisar in ITA No.1307/Del/2016 has allowed exemption in respect of the arrears of gratuity and arrears of leave encashm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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