A judge serving at the Allahabad High Court has initiated legal proceedings against the denial of tax exemptions on statutory allowances under the recently implemented tax regime. The case was presented before a bench comprising Justice Saumitra Dayal Singh and Justice Swarupama Chaturvedi. The bench has requested the Union government and the Central Board of Direct Taxes (CBDT) to provide their responses to the petition filed by Justice Sandeep Jain. The court has scheduled the next hearing for July 28.
The petition challenges an Office Memorandum (OM) issued by the Income Tax Department in September 2025. This memorandum denies exemptions available under Section 22D of the High Court Judges (Salaries & Conditions of Service) Act, 1954, for those who have opted for the new tax regime under the Income Tax Act. Justice Jain is seeking tax exemptions for his sumptuary allowance and house rent allowance, which are part of his salary. However, his claim, amounting to over ₹9 lakh, was refused by the income tax authorities.
Justice Jain contends that the Office Memorandum is arbitrary, unjust, and unlawful. He requests the court to annul the memorandum and allow him to claim exemptions for these allowances. Senior Advocate Nipun Singh and Advocate Naman Agarwal are representing Justice Jain in this matter.
