MR. RAVI AGRAWAL vs UNION OF INDIA

The Supreme Court, in a Public Interest Litigation filed under Article 32, addressed the provisions of Section 80DD of the Income Tax Act, 1961, which allows deductions for expenditures related to the maintenance of dependants with disabilities. The Court emphasized that the scheme must provide for payment of annuity or lump sum amounts for the benefit of such dependants upon the death of the individual or member of the Hindu Undivided Family. The petitioner's standing as a differently abled individual was acknowledged, and the Court held that the provisions of Section 80DD must be interpreted to ensure the welfare of handicapped children, thereby reinforcing the legislative intent behind the Act.