# Delhi High Court stops processing of judges’ ITRs over allowance dispute 2026-08-13T07:36:05+00:00 | Governance | Indian Opinion Desk Corroboration: 1 independent outlet The Delhi High Court has barred the income tax department from processing income tax returns filed by Supreme Court and high court judges under the new tax regime. The dispute centres on whether certain judicial allowances, rent-free official residence, conveyance, sumptuary allowances, and leave travel concession, remain exempt under the new system. A bench of Justices Dinesh Mehta and Rajneesh Kumar Gupta passed orders on 22 July and 10 August on a petition by the Delhi Tax Bar Association. The petitioner argues that a CBDT communication from September 2025 wrongly denies exemptions that sections 22D and 23D of the High Court and Supreme Court Judges Acts guarantee. The court said these sections prima facie override the Income-Tax Act. Judges may still file returns showing allowances as non-income, but any refund or demand will be held pending final judgment. ## Coverage - livemint.com Tags: CBDT, Delhi High Court, Income tax, judges' allowances, judicial independence, tax exemption dispute Canonical: https://indianopinion.org/delhi-high-court-stops-processing-of-judges-itrs-over-allowance-dispute/ License: Summary and commentary (c) Indian Opinion, reusable with attribution. Facts belong to the linked sources. Cite: https://indianopinion.org/delhi-high-court-stops-processing-of-judges-itrs-over-allowance-dispute/#story-in-brief Review state: restored archive article, accurate at time of publication, not offered to search indexes.