TMI Blog2019 (12) TMI 1224X X X X Extracts X X X X X X X X Extracts X X X X ..... milar view has been taken in several decisions including Raghubir Singh Panghal vs. ITO [ 2016 (6) TMI 1163 - ITAT DELHI] . As in the present case also the assessee is found to be an employee holding a civil post under a State, therefore, the provisions of Section 10(10)(i) of the Act are attracted in this case and the assessee is entitled to exemption in respect of gratuity amount received in total upto ₹ 10 lac which covers a sum of ₹ 6,50,000/- received during the year. As regards the arrears of leave encashment, it is also on the same footing to that of exemption claimed under Section 10(10)(i). Therefore, the assessee is entitled for the exemption claimed under Section 10(10)(i) and 10(10AA)(i) of the Act. The CIT(A) as we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rement by restricting the exemption claimed u/s 10(10)(i) and 10(10AA)(i) of the Act to ₹ 3,50,000/-. 3. Return declaring an income of ₹ 13,13,930/- was filed on 29.07.2011 which was processed u/s 143(1) of the Income Tax Act, 1961 on the returned income. The assessee was employee of the Chaudhary Charan Singh Haryana Agricultural University, Hisar, a State University, established under The Haryana and Punjab Agricultural Universities Act, 1970 and notified under University Grants Commission. The assessee retired on 31.03.2010. After retirement during the assessment year 2011-12, the assessee received Gratuity amounting to ₹ 6,50,000/- and Leave Encashment amounting to ₹ 449050/-, and claimed exem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a State Govt. 5. The Ld. AR submitted that the assessment was framed u/s 143(1) of the Income tax Act, 1961. No notice u/s 143(2) for assessment was issued within six months from the end of the assessment year. Thereafter, notice u/s 148 of the Income Tax Act, 1961 was issued on 03-10-2013 without service of copy of reasons initiated before proceedings u/s 147 of the Income tax Act, 1961. In response to notice u/s 148, the assessee had submitted reply that original return already submitted be treated in response to notice u/s 148. Thereafter, notice was issued for reassessment u/s 147/143(3) of the Income tax Act, 1961 and reassessment was made by the Assessing Officer vide order dated 30-01-2014. Gratuity and leave encashm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10)(i) and 10(10AA)(i) of the Act are available to the assessee in respect of the arrears of gratuity and dismissed the grounds about the initiation of the re-assessment. Similar view has been taken in several decisions including Raghubir Singh Panghal vs. ITO in ITA No. 1308/Del/2016. As in the present case also the assessee is found to be an employee holding a civil post under a State, therefore, the provisions of Section 10(10)(i) of the Act are attracted in this case and the assessee is entitled to exemption in respect of gratuity amount received in total upto ₹ 10 lac which covers a sum of ₹ 6,50,000/- received during the year. As regards the arrears of leave encashment, it is also on the same footing to that of exemption c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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