Allahabad High Court judge Sandeep Jain challenges new tax exemptions
Justice Sandeep Jain from Allahabad High Court is challenging the government's refusal to grant tax exemptions on certain perks under the new tax regime.
His petition was heard by a bench, which has now asked the state government to respond.
The next hearing is set for July 28, 2026.
Jain's 9.85L Section 22D claim rejected
Jain wants exemptions for benefits like official residence, leave travel concession, conveyance, and sumptuary allowance, all listed under Section 22D of the High Court Judges (Salaries and Conditions of Service) Act, 1954.
When he filed his ITR-2 for FY 2025-26, his claim for ₹9.85 lakh was rejected since these perks are only exempted in the old tax system.
CBDT says new regime excludes exemptions
After reaching out to CBDT and Finance Minister Nirmala Sitharaman, Jain received clarification that under the new regime, with its broader slabs and higher rebates, these old exemptions don't apply anymore.