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DEBJIT GHOSH (SERVICE)     02 March 2024

I.tax exemption on maintenance

I am a PSU employee and pay I. Tax regularly and file ITR. As per I. Tax rule, I am entitled for exemptions of expenditures on account of my children’s tuition fees.

My wife is a central government employee and is separated from me since 2008. Legal cases u/s 125 & u/s 127 are in process. I pay monthly maintenance to my wife, son & daughter.

I am unable to claim the I.Tax exemption on account of children’s tuition fees as my wife doesn’t provide me any document for her expenditures on account of children’s education. I don’t have any idea about her I. Tax return details.

Can I file a criminal case against my wife;

  1. Challenging the proper utilization of maintenance amount.
  2. Challenging her claim of relief over children’s tuition fees.
  3. What is the proper legal clause or section under IPC, to file the suit?





 6 Replies

T. Kalaiselvan, Advocate (Advocate)     02 March 2024

The orders passed by court granting the maintenance amount to your spouse and the child including the edcuational expenses will cover all the aspects that you ask here.

If there is no mention about the details you seek now, you are not prevented to raise the issue in an appeal against the judgment.

You cannot file a separate suit seeking details  because it will be considered as contempt of court as you are questioning the judgment instead of preferring an appeal against the aggrieved orders. 

1 Like

Dr. J C Vashista (Advocate )     03 March 2024

There is no case made out against your wife or children in the given facts and circumstances.

Did you seek advise of your lawyer ?

1 Like

DEBJIT GHOSH (SERVICE)     03 March 2024

The original order was passed in 2012. and I preferred to follow the order without any appeal.

In 2021, OP filed a petition of execution (U/s. 125) and enhancement (U/s. 127). 

Both of these petitions are in progress.

At this stage, can I raise the issue of utilization of maintenance amount & the Tax exemptions?


Dr. J C Vashista (Advocate )     03 March 2024

The maintenance amount is being paid to your family member(s) which cannot be claimed as exemption / rebate on tax.


1 Like

Debasis Pal   03 March 2024

Can I raise the issue of disclosing the utilization of the maintenance amount, at this stage?

T. Kalaiselvan, Advocate (Advocate)     03 March 2024

The amount paid towards maintenance on a court order becomes a liability hence you can show it as an expense in your ITR.

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