The Tax Publishers2020 TaxPub(DT) 0095 (Del-Trib)

INCOME TAX ACT, 1961,

Sections 10(10)(i) & 10(10AA)(i)

Though assessee was an employee of Agricultural University, which was established under State Agricultural Universities Act and notified under University Grants Commission, therefore, the assessee was entitled for the exemption on account of Gratuity and leave encashment under section 10(10)(i) and 10(10AA)(i).

Exemption under sections 10(10)(i) and 10(10AA)(i) - Claim of Gratuity and leave encashment - Assessee holding a civil post in State Agricultural University -

AO restricted the exemption on account of Gratuity and leave encashment under sections 10(10)(i) and 10(10AA)(i) on the ground that assessee was an employee of a State Govt., which was confirmed by CIT(A). Held: The assessee was an employee of Agricultural University, which was established under State Agricultural Universities Act and notified under University Grants Commission. Tribunal in case of Ram Kanwar Rana v. ITO being [ITA No. 1307/Del/2016, Order dated 16-6-2016] : 2016 TaxPub(DT) 3142 (Del-Trib) held that exemption under sections 10(10)(i) and 10(10AA)(i) were available to the assessee in respect of Gratuity and leave encashment. Thus, the assessee was entitled for the exemption on account of Gratuity and leave encashment under section 10(10)(i) and 10(10AA)(i).

REFERRED : Ram Kanwar Rana v. ITO [ITA No. 1307/Del/2016 Order dated 16-6-2016] : 2016 TaxPub(DT) 3142 (Del-Trib) and Raghubir Singh Panghal v. ITO in ITA No. 1308/Del/2016

FAVOUR : In assessee's favour

A.Y. : 2011-12

IN THE ITAT, DELHI BENCH

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