In Brief
This public interest litigation challenged the restriction in Section 80DD of the Income Tax Act and the Jeevan Aadhar Policy that benefits are payable only after the parent/guardian's death, arguing it violates equality rights for disabled dependants. The Court found the restriction is based on valid legislative classification: the policy aims to secure a disabled person's future after their caregiver's death, presuming the parent provides care during lifetime. Although acknowledging hardship cases where elderly or retired guardians lack resources, the Court held it cannot direct Parliament to amend the statute. The Court disposed of the petition by urging the Government to reconsider the provision and explore amendments.
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