TMI Blog2016 (7) TMI 1309X X X X Extracts X X X X X X X X Extracts X X X X ..... ] has allowed exemption in respect 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 l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... na Agricultural University, Hisar (hereinafter called CCSU) and retired from service before 24.05.2010. Return for the previous year relevant to the assessment year under consideration declaring total income of ₹ 97,940/- was filed, which was processed u/s 143(1) of the Act. The AO initiated reassessment proceedings on the premise that the assessee had wrongly claimed exemption u/s 10(10) in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat 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 received at ₹ 6,50,000/- and the amount of arrears of leave encashment received of ₹ 1,89,180/-. The ld. CIT(A) echoed the view taken by the AO that the assessee was not a `holder ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecord. 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 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 in ITA No.1308/Del/2016. Following the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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