Prayagraj: Justice Sandeep Jain, a sitting judge of the Allahabad high court, has approached the HC challenging the denial of exemption of statutory allowances from his total income under the new tax regime.A bench comprising Justice Saumitra Dayal Singh and Justice Swarupama Chaturvedi on Monday directed the Central Board of Direct Taxes (CBDT) to respond to the petition and fixed July 28 as the next date of hearing.Justice Jain has challenged the denial of exemption of statutory allowances prescribed under Section 22D of the HC Judges (Salaries and Conditions of Service) Act, 1954, from his total income after opting for the new tax regime. Section 22D of the act exempts from income tax the value of a HC judge’s official residence, conveyance facilities, sumptuary allowance and leave travel concession.According to the petition, when Justice Jain attempted to file his Income Tax Return (ITR-2) for the financial year 2025–26 under the new tax regime, the income tax portal allegedly did not permit him to claim exemption of Rs 9.85 lakh towards statutory judicial allowances, indicating that the benefit was available only under the old tax regime.Justice Jain thereafter made representations to the CBDT and the Union finance minister. In response, he received only a communication referring to the CBDT Office Memorandum dated Sept 12, 2025.The memorandum states that taxpayers opting for the new tax regime cannot claim such exemptions because the regime already provides liberal tax slabs, lower tax rates and higher rebates. Granting the exemption in addition would amount to extending a double benefit, it states.
