Income tax on leave encashment

Leave Encashment is Taxable as Salary Income and an exemption is provided upto Rs. 3,00,000/- based on the computation provided under Section 10(10AA)(ii)

I have a query on leave encashment
our employees have donated earned leave to PM/CM relief fund. The employer became facilitator to convert the Earned leave of employees to money and deposited in the respective account of relief funds of PM / CM.
My question is, whether the perquisites tax on EL encashment need to be calculated even if the employee had directly donated to the relief fund through employer, as a facilitator.