There are couple of benefit of LINQ over stored procedures.
1. Debugging - It is really very difficult to debug the Stored procedure but as LINQ is part of .NET, you can use visual studio's debugger to debug the queries.
2. Deployment - With stored events, we require to provide an additional script for stored procedures but with LINQ everything gets complied into one DLL hence deployment becomes easy.
3. Type Safety - LINQ is type safe, so queries errors are type checked at compile time. It is really good to encounter an error when compiling rather than runtime exception!