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TMI Blog2016 (7) TMI 1309X X X X Extracts X X X X X X X X Extracts X X X X ..... ench of the tribunal in Shri Ram Kanwar Rana vs. ITO, Ward-3, Hisar [2016 (6) TMI 687 - ITAT DELHI ] 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 be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chaudhary Charan Singh Haryana 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 cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ployee of CCSU, 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 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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.13 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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