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TMI Blog2016 (7) TMI 1258X X X X Extracts X X X X X X X X Extracts X X X X ..... by the CIT(A) on 29.01.2016 in relation to the assessment year 2010-11. 2. 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 Rs. 6,50,000/-. 3. Briefly stated, the facts of the case are that the assessee was an employee of Krishi Kalyan Kendra, Bhiwani which was affiliated to Ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ac for the persons retiring from service on or after 24.5.2010. Since the assessee retired before this cut-off 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 section applicable was 10(10)(iii). Since the assessee was an employee of HAU, the AO held th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2010, the Notification issued by the CBDT enhancing the limit of Rs. 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). 4. I have heard the rival submissions and perused the relevant material on record. It is observed that the Delhi bench of the tribunal in Shri Ram Kanwar Rana vs. IT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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