In Brief
A person with cerebral dysphagia filed a public interest petition challenging a restriction in the Jeevan Aadhar insurance policy (designed for disabled dependants) that denies annuity payments during the parent/guardian's lifetime, even after full premiums are paid. The petitioner argued this violated Article 14 (equality). The Supreme Court held that the statutory restriction under Section 80DD(2)(a) of the Income Tax Act, 1961 is a valid, reasonably classified provision reflecting the legitimate legislative object of securing disabled persons' futures after parental death. However, the Court acknowledged harsh cases exist and urged Parliament to consider amending the law to permit maturity claims at age 55 or similar age-based triggers.
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