PRAYAGRAJ, July 21 -- Justice Sandeep Jain, a sitting judge of the Allahabad high court, has approached the high court, challenging the denial of exemption of statutory allowances prescribed under Section 22D of the High Court Judges (Salaries and Conditions of Service) Act, 1954, from his total income after opting for the new tax regime. The bench comprising Justice Saumitra Dayal Singh and Justice Swarupama Chaturvedi, on Monday asked the Central Board of Direct Taxes (CBDT) to provide information on the petition and fixed July 28 as the next date of hearing in the case. Section 22D of the High Court Judges (Salaries and Conditions of Service) Act, 1954, exempts from income tax the value of a high court 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 Central Board of Direct Taxes and the Union finance minister. In response, he only received a communication referring to the CBDT Office Memorandum dated September 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. The petition stated that the statutory exemptions granted under the Act override the general provisions of the Income Tax Act. He has further contended that executive instructions or office memoranda cannot curtail benefits expressly conferred by Parliament....