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TMI Blog2016 (8) TMI 1155X X X X Extracts X X X X X X X X Extracts X X X X ..... [2016 (6) TMI 687 - ITAT 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, 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 10(10AA)(i). - ITA No.1360/Del/2016 - - - Dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the previous year relevant to the assessment year under consideration declaring total income of ₹ 4,74,150/- 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 respect of the arrears of gratuity and arrears of leave encashment. He observed that gratuity and leave encashm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ₹ 2,48,480/-. 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 as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 307/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 reassessment. Similar view has been taken in 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 and arrears of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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