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TMI Blog2023 (3) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... while confirming the order u/s 154 on total income of Rs 3893730/- by raising demand of Rs 519136/- 2. Under the facts and circumstances of the case ld. CIT (A) was not justified while rejecting the claim u/s 10(10AA) amounting to Rs. 1423591.00 out of Rs 1723591.00 allowing only Rs 300000.00 which is earned leave encashment on retirement. Without assigning specific reasons. 3. Under the facts and circumstances of the case ld. CIT (A) was not justified while treating the employer as non-government instead of government organization without ascertaining true nature of employer.'' 2.1 The only dispute in this case relates to rejection of claim u/s 10(10AA) of the Act amounting to Rs.14,23,591/- on account of earned leave encashment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of sec. 10(10AA) of the 1.T.Act. In this case, the AO(CPC) has allowed exemption of Rs.3,00,000/-to the appellant on account of leave encashment of salary in view of the provisions of sec. 10(10AA)(ii) of the I.T. Act. The appellant claims that the entire amount of encashment of leave salary is exempt in his case. The moot question here is whether the appellant is an employee of the Central Government or a State Government, in which case provisions of 10(10AA)(i) will be applicable to him. If not, then the case of the appellant will be covered u/s 10(10AA)(ii) of the I.T. Act. The appellant is an employee of Malaviya National Institute of Technology. Jaipur which is not Government. It has been held by the Hon'ble High Court of Delhi in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on but employer is neither public sector undertaking nor nationalized bank but he is purely govt employee which is evident from the fact that it is college for which notification is there (P.B NO 10-21) read with office order (P.B NO 21A) therefore this is govt organization and is eligible for deduction 1723591/-'' 2.3 On the other hand, the ld.DR supported the order of the ld. CIT(A) 2.4 After hearing both the parties at length and also perusing the materials placed on record as well as the orders of the Revenue Authorities, we find from the records that the assessee had been working in Malviya National Institute of Technology, Jaipur (Raj) and as per Govt. Order/ Gazette Notification of Govt. of India issued on 6th June 2007 (PB 10-12) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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