NDLI: Krishna Gopal Tiwary & Anr. Vs. Union of India & Ors.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Income Tax Act 1961: s.10(10)(ii)
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Case(s) Referred	Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Dismissed
Headnote	Income Tax Act, 1961: s.10(10)(ii) – Exemption – Appellants are employees of Coal India Ltd. – In terms of Office Memorandum of Government of India dated 26.11.2008, the upper limit of gratuity was increased to Rs.10 lakhs w.e.f 01.01.2007 – Payment of such gratuity was made to appellants in terms of Office Memorandum – However, later on Payment of Gratuity Act was amended which received assent of President on 17.05.2010 – In terms of Amending Act, a notification issued by Government of India on 24.05.2010 appointing the said date as the date on which the Amending Act came into force – Case of appellant was that the tax was deducted at source when the gratuity was paid to the appellants before the commencement of the Amending Act – Appellants thus challenged the date of commencement as 24.05.2010 but asserted that it should be made effective from 01.01.2007 and consequently they would not be liable for deduction of tax on the gratuity amount – Held: Sub-section (5) of s.4 of the Gratuity Act protects the right of an employee to receive better terms of gratuity under any award or contract with the employer – The gratuity paid to the appellants on the strength of Office Memorandum dated 26.11.2008 would fall in the said sub-section – However, what is exempt from the Income Tax Act is the amount of gratuity received under the Gratuity Act to the extent it does not exceed an amount calculated in accordance with the provisions of sub-sections (2) and (3) of s.4 of the Gratuity Act – The Gratuity Act contemplated Rs.10 lakhs as the amount of gratuity only from 24.05.2010 – Such gratuity is the amount payable only once – Thus, the cut-off date cannot be said to be illegal, it being one-time payment – Therefore, such amendment in the Gratuity Act cannot be treated to be retrospective – The benefit paid to the appellants under the Office Memorandum is not entitled to exemption in view of specific language of s.10(10)(ii) of the Income Tax Act –
Judge	Hon'ble Mr. Justice Hemant Gupta
Neutral Citation	2021 INSC 401
Petitioner	Krishna Gopal Tiwary & Anr.
Respondent	Union Of India & Ors.
SCR	[2021] 8 S.C.R. 422
Judgement Date	2021-08-13
Case Number	4744

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