whether persons with single kidney can be considered as handicapped for claiming income tax exemption U/s 80U or 80DD. please clarify.
High court Decision :-
BHOPAL: Madhya Pradesh high court (MPHC) has served notice on the Union government on Thursday following admission of public interest litigation (PIL) demanding inclusion of persons having one kidney in the category of physically handicapped and that they be given benefits like extended to other handicapped persons. In the petition, Rajeev Soni, a resident of Rewa, said he had lost both kidneys and was surviving on one transplanted from his mother. He said one kidney would undoubtedly be a case of handicap. "Even if there are no visible signs outside the body as in case of one kidney, it should be also treated at par with other similar cases," he said, pleading the court to pass directives to consider those with one kidney as eligible to get benefits given to handicapped persons under the handicap quota.
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