The Delhi Excessive Court docket has directed Personal Secretaries of Supreme Court docket and Excessive Court docket judges who’ve filed their earnings tax returns beneath the brand new tax regime, pursuant to the Court docket’s earlier interim order in regards to the taxability of judicial allowances, to furnish particulars together with their PAN and return particulars to the Revenue Tax Division.
The division bench of Justices Dinesh Mehta and Rajneesh Kumar Gupta handed the path whereas coping with an utility moved by the Revenue Tax Division looking for modification of the Court docket’s earlier order dated July 22, 2026.
Underneath the sooner order, the Court docket had directed that earnings tax returns filed by judges coated by the interim order “shall not be processed” pending consideration of the problem in regards to the tax remedy of judicial allowances.
The Revenue Tax Division submitted that the path created a procedural problem as a result of earnings tax returns are processed electronically by computer-generated programming on the Centralised Processing Centre (CPC). The software program, it was submitted, can’t determine whether or not a selected return belongs to a sitting Excessive Court docket or Supreme Court docket choose.
To deal with the problem, the Court docket directed Personal Secretaries of judges who’ve already filed their returns beneath the brand new regime pursuant to the July 22 interim order to furnish the next particulars to the Revenue Tax Division by August 18:
- Title of the choose
- Evaluation yr
- Everlasting Account Quantity (PAN)
- Date of submitting of return
- Acknowledgment variety of the return
The Court docket directed the Division to not course of the returns of judges in respect of whom such particulars are acquired.
The Court docket additional directed that if a choose now proposes to file a return or revised return beneath the brand new regime pursuant to the July 22 interim order, his or her Personal Secretary could furnish the identical particulars inside 12 hours of submitting the return.
The Court docket additional ordered that if returns of judges coated by its earlier and current orders have already been processed and a requirement has been raised, such demand shall stay in abeyance pending adjudication of the writ petition.
Equally, if any quantity is discovered refundable, the identical shall not be refunded. If a refund has already been made, it shall stay topic to the result of the writ petition.
The dispute arises from a problem by the Delhi Tax Bar Affiliation to the Workplace Memorandum issued by the CBDT, which, in line with the petitioner, denied judges choosing the brand new tax regime the advantage of specified judicial allowances beneath the Supreme Court docket Judges (Salaries and Situations of Service) Act, 1958 and the Excessive Court docket Judges (Salaries and Situations of Service) Act, 1954.
The matter will now be heard on September 3.
Look: For Petitioner: Mr. Sachit Jolly, Sr. Advocate with Mrs. Mansha Anand, Mr. Sohum Dua, Mr. Abyudaya Shankar Bajpai, Ms.Saloni Ray, Mr. Ghunaim Siddiqui, Ms. Manvi and Mr. Ramanand Roy, Advocates. For Respondents: Mr. Shlok Chandra, SSC together with Ms. Naincy Jain and Ms. Madhavi Shukla, JSCs and Mr. Udit Dad, Advocate for R-2. Mr. Naveen Gupta, PDIT, Mr. Aditya R., Mr. Sudhendra Kumar, Mr. Prabhakar, Addl. DITs, Mr. N. Sairaj and Mr. Nishant Rao, JDITs and Mr. Somsekhar, DDIT. Tags judgesIncome-Tax
Case Title : Delhi Tax Bar Affiliation By means of Its Secretary Okay G Bansal v. Union of India & Anr.
Case Quantity : W.P.(C) 9365/2026
