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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 ..... the said Gazette Notification and Office Order relied upon by assessee. Therefore, we have no option except to rely upon un-rebutted public documents in the shape of Gazette Notification and Office Order for reaching the conclusion that Malviya National Institute of Technology, Jaipur (Raj) is a Govt. Organisation. CIT(A) while rejecting the claim of the assessee has solely relied upon the decision of Kamal Kumar Kalia vs Union of India ( 2019 (11) TMI 1143 - DELHI HIGH COURT] which is altogether different from the facts of the present case - It was an undisputed fact that the petitioner in that case was employee of public sector undertaking and Natonalised Bank. Thus, it was held by the Hon ble Court that public sector undertaking and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 on retirement by holding that the employer of the assessee is a Non-Govt. Organisation. In this regard, the ld. AR of the assesee reiterated the same argum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary 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 the case of Kamal Kumar Kalia vs. Union of India 268 taxmann 398(Del) that employees of public sector undertakings and nationalized banks cannot be tre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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) and Office order dated 11-10-2022 (PB 21A), it is demonstrated that Malviya National Institute of Technology, Jaipur (Raj) is a Govt. Organisation. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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