Employee holding civil post under a State eligible for section 10(10(i) Gratuity Exemption 

Chandan Lal Goswami Vs ITO (ITAT Delhi)

Introduction: The recent decision by the Income Tax Appellate Tribunal (ITAT) Delhi in the case of Chandan Lal Goswami vs. ITO sheds light on the eligibility of employees holding civil posts under a State for gratuity exemption under Section 10(10)(i) of the Income Tax Act, 1961. This article provides an overview of the case and explores the key arguments raised by the appellant, the Income Tax Officer’s stance, and the tribunal’s final decision.

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