Facts
The parties married in 2004 and have two sons. After the husband left the wife and children in 2018, the wife sought maintenance under S.24 and S.26 HMA. The Family Court initially awarded maintenance for the children, which was successively enhanced. The Delhi High Court ultimately fixed ₹1,25,000 per month for both children from April 2024 and had earlier awarded ₹20,000 per month to the wife after her medical diagnosis. The wife appealed seeking reconsideration of the quantum.
Issues Framed
Implied Issue: Whether the maintenance awarded by the High Court required enhancement having regard to the husband’s income, deductions, the children’s expenses and the wife’s medical expenses.
Court’s Reasoning
(a) Assessment of income: The High Court had estimated the husband’s monthly income at approximately ₹4,50,000 and deducted ₹1,64,856 towards various deductions. The Supreme Court examined whether these deductions could properly reduce his available income for maintenance. Para 19.
(b) PF and ESPPs: The Court held that Provident Fund and ESPP deductions ultimately accrue to the husband and may be withdrawn by him in future. Unlike income tax and professional tax, they are not permanent mandatory charges. Hence, they cannot be treated in the same manner while assessing maintenance capacity. Para 20.
(c) Wife’s medical expenses: The Court took judicial notice of the wife’s cancer-treatment expenses and her responsibility for the two children. It therefore enhanced her maintenance from ₹20,000 to ₹30,000 per month. Paras 21–22.
(d) Children’s maintenance: The monthly maintenance for both children was enhanced to ₹1,50,000, i.e. ₹75,000 per child, effective from 1 January 2025. The Court expressly preserved the wife’s right to seek further enhancement upon a change in circumstances. Para 23.
Held
The Supreme Court enhanced maintenance to ₹1,50,000 per month for the two children and ₹30,000 per month for the wife, holding that PF and ESPP deductions are not permanent charges for assessing maintenance capacity.
Conclusion
“PFs and ESPPs are not permanent charges but rather will accrue into the account of the Respondent-husband which can be withdrawn by the depositor in the future.”
Relevant Para
para 20
We have considered the submissions of the Appellant that the deductions are voluntary in nature. We find that deductions of Provident Fund and ESPPs are ultimately benefits that would be passed on to the Respondent-husband. Unlike Income Tax payment or professional taxes which are mandatory taxes, PFs and ESPPs are not permanent charges but rather will accrue into the account of the Respondent-husband which can be withdrawn by the depositor in the future.
Case Details
Citation: 2026 INSC 822
Decided on: 10 August 2026
Case Title: Harpreet Sawhney v. Puneet Sharma
Court: Supreme Court of India
Bench: Sanjay Karol J., Nongmeikapam Kotiswar Singh J.