I.tax exemption on maintenance

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. 

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

Did you seek advise of your lawyer ?

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?

Regards.

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

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

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