Gratuity exemption u/s 10(10) available to employee holding civil post under a state

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 u...