https://www.taxtmi.com/caselaws?id=768684 ITAT Jaipur allowed the appeal of a retired State Government employee regarding leave encashment claim under section 10(10AA). The assessee claimed Rs. 20,29,482 as leave encashment deduction, which was restricted to Rs. 3 lakh by authorities. CIT(A) dismissed the appeal citing non-filing of Form 16. However, ITAT noted that CBDT notification No. 31/2023 dated 24th May 2023 enhanced the leave encashment limit to Rs. 25,00,000. Since the assessee's claim of Rs. 20,29,482 fell within the revised limit, ITAT directed the AO to allow the claim as per the enhanced limit, allowing grounds 1-3 of the appeal. en-us Mon, 07 Apr 2025 00:00:00 +0530 Fri, 11 Apr 2025 08:40:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768684 ITAT Jaipur allowed the appeal of a retired State Government employee regarding leave encashment claim under section 10(10AA). The assessee claimed Rs. 20,29,482 as leave encashment deduction, which was restricted to Rs. 3 lakh by authorities. CIT(A) dismissed the appeal citing non-filing of Form 16. However, ITAT noted that CBDT notification No. 31/2023 dated 24th May 2023 enhanced the leave encashment limit to Rs. 25,00,000. Since the assessee's claim of Rs. 20,29,482 fell within the revised limit, ITAT directed the AO to allow the claim as per the enhanced limit, allowing grounds 1-3 of the appeal. Case-Laws Income Tax Mon, 07 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768684