Case Law Details
Asha Ahuja Vs ITO (ITAT Delhi)
Held that an employee holding a civil post under a state is eligible for exemption towards the amount of gratuity received under section 10(10) of the Income Tax Act
Facts- Appellant assessee filed return of income declaring total income of Rs. 8,42,880. AO observed that assessee has claimed excess gratuity of Rs. 6,50,000 u/s. 10(10) of the Income Tax Act and AO was of the view that assessee is not entitled for this claim because as an employee of Hisar Agriculture University, he cannot be considered to be State Government Employees or holder of the civil post under the State.
CIT(A) uphold the order of AO. Being aggrieved, the assessee has preferred the present appeal.
Conclusion- Co-ordinate Bench in ITA No. 3713/Del/2016 has held that as the assessee is found to be an employee holding a civil post under a State, in my considered opinion, the provisions of section 10(10)(i) are fully attracted in this case entitling him to exemption for the amount under consideration.
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