Archive · 23 Jul 2026
Delhi HC Grants Tax Relief to Judges
The Delhi High Court has temporarily allowed Supreme Court and High Court judges to not pay income tax on certain allowances like housing and travel.
This decision came after a group of tax lawyers argued that a new rule from the government was unfair and could affect the independence of judges.
The court said that special rules for judges should be followed instead of the general tax rules.
The government's tax department was told not to process tax returns under this new rule until the court makes a final decision.
Delhi High Court grants interim tax relief to Supreme Court and High Court judges on allowances.
The relief follows a petition by the Delhi Tax Bar Association challenging a CBDT memorandum.
The CBDT memorandum stated that tax exemptions for judges' allowances would only apply under the old tax regime.
The Delhi Tax Bar Association argued that the memorandum interfered with judicial independence.
The court directed the Income Tax Department not to process returns filed under this arrangement until the next hearing.
- Who
- Delhi High Court, Supreme Court and High Court judges, Delhi Tax Bar Association, Central Board of Direct Taxes (CBDT)
- What
- Delhi High Court grants interim tax relief to Supreme Court and High Court judges on allowances including residence, leave travel concession, and conveyance.
- When
- The relief was granted following a petition challenging a CBDT memorandum issued on September 12, 2025.
- Where
- Delhi High Court
- Why
- The Delhi Tax Bar Association argued that the CBDT's memorandum interfered with the independence of the judiciary.
Delhi Tax Bar Association
Central Board of Direct Taxes (CBDT)
Judicial Independence
Delhi Tax Bar Association
The Delhi Tax Bar Association argued that the CBDT's memorandum interferes with the independence of the judiciary.
Central Board of Direct Taxes (CBDT)
The CBDT issued a memorandum that tax treatment for judges' allowances would apply only under the old tax regime.
- Petitioner
- Delhi Tax Bar Association
- Respondent
- Central Board of Direct Taxes (CBDT)
- Court
- Delhi High Court
- Judges
- Justices Dinesh Mehta and Rajneesh Kumar Gupta
- Key Legislation
- Section 22D of the High Court Judges (Salaries and Conditions of Service) Act, 1954, and Section 23D of the Supreme Court Judges (Salaries and Conditions of Service) Act, 1958
- Income Tax Act Section
- Section 115BAC(1A) of the Income Tax Act, 1961
- Date of CBDT Memorandum
- September 12, 2025
