LexRAVI AGRAWAL versus UNION OF INDIA & ANOTHER
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[2024] 8 S.C.R. 788 : 2024 INSC 648 Ravi Agrawal v. Union of India & Another Writ Petition (Civil) No. 706 of 2020 20 August 2024 [B.V. Nagarathna and Nongmeikapam Kotiswar Singh, JJ.] Issue for Consideration Matter pertains to the issue that if the amendment to s.80DD of the Income Tax Act, 1961 can be given retrospective effect. Headnotes† Income Tax Act, 1961 – s.80DD (as amended) – Deduction in respect of maintenance including medical treatment of a dependent who is a person with disability – As per amendment to s.80DD, on attaining the age of 60 years or more by an individual subscriber or a member of an HUF, the payment or deposit to the scheme envisaged u/s.80DD can be discontinued and the monetary benefit which would have accumulated can be made use of – Amendment, if can be given retrospective effect: Held: Amendment to s.80DD cannot be given retrospective effect – Plea that the amendment to s.80DD be applied retrospectively to policies which were taken prior to 2014 so that the benefit of the amendment is given to those subscribers also, cannot be accepted – Plea for retrospective operation of the amendment not in the interest of the disabled persons – Whole object of Jeevan Adhar Policy is to benefit disabled persons by making provision by the subscriber post his demise – Concern and apprehension of a caregiver or subscriber of a policy for a disabled family member or other person for whose benefit the policy is taken after the demise of the caregiver is of utmost significance – It is only with that object that the caregiver or a subscriber would take such a policy so that he would not leave a disabled person in the lurch on his demise – Insurance contract is in a sense, a commercial contract, having certain terms and conditions and the sub-stratum of the contract cannot be removed by giving a retrospective operation to the amendment – Benefit u/s.80DD would have been availed by the subscribers at the time when they have subscribed to the policy. [Paras 7, 8] [2024] 8 S.C.R. 789 Ravi Agrawal v. Union of India & Another Case Law Cited Ravi Agrawal v. Union of India [2019] 1 SCR 8 – referred to. List of Acts Income Tax Act, 1961; Finance Act, 2022; Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995; Rights of Persons with Disabilities Act, 2016; Life Insurance Corporation Act, 1956. List of Keywords Amendment to s.80DD of the Income Tax Act; Retrospective operation of the amendment; Jeevan Adhar Policy; Benefit of disabled persons; Caregiver or subscriber of a policy for a disabled family member; Insurance contract. Case Arising From CIVIL ORIGINAL JURISDICTION: Writ Petition (Civil) No. 706 of 2020 (Under Article 32 of The Constitution of India) Appearances for Parties Partha Sil, Amicus Curiae. Tavish Bhushan Prasad, Ms. Sayani Bhattacharya, Abhiraj Chowdhary, Anirudh Gupta, Chirag Joshi, Advs. for the Petitioner. N Venkatraman, A.S.G., Mrs. Nisha Bagchi, Kailash Vasdev, Sr. Advs., Raj Bahadur Yadav, Mrs. Gargi Khanna, H. R. Rao, Mrs. Vimla Sinha, Mrs. Ruchi Gaur Narula, Shlok Chandra, Navanjay Mahapatra, R. Chandrachud, Dhuli Venkata Krishna, Advs. for the Respondents. Judgment / Order of the Supreme Court Order This writ petition is filed under Article 32 of the Constitution of India as a Public Interest Litigation seeking the following prayers to be granted in exercise of powers of this Court under Article 142 of the Constitution: “a. Issue a writ of Mandamus under Article 32 of the Constitution of India or any other appropriate writ, order or directions under Article 142 of the Constitution 790 [2024] 8 S.C.R. Digital Supreme Court Reports of the India to the Respondents to execute/carry out the decision/directions of the Central Information Commission given on 27th June, 2019 in the Second Appeal No.CIC/LICOI/A/ 2018/611292-BJ of the Petitioner. b. Issue a writ of Mandamus under Article 32 of the Constitution of India or any other appropriate writ, order or directions under Article 142 of the Constitution of the India to the Respondents to take cognizance of the judgment passed by the Apex Court in Writ Petition (Civil) No.1107 of 2017 dated January 03, 2019 and initiate suitable necessary action accordingly. c. Issue order or directions to annul/strike down clause(a) of sub-section (2) of Section 88DD of the Income Tax which is against the objective of the legislation and violating
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