Believe it or not (couldn't resist!), I've gone a round or two with this question, and it would have been much shorter but for my mental tangents.
I take some clumsily concealed pride in being "Ivory honest" (as in 99 and 44/100ths% truthful), the exceptions are too personal and painful.
I am a borderline-severely literal person by default (via some very heavy neuro-cognitive, visual processing and executive function deficits. As a kid, I was quite the gullible sucker. Even as an adult, my intensely worldly experience doesn't always prepare me to tell when someone is "jus' kiddin'". Most familiar people know (or damned well should!) *NOT* to joke around about things I NEED to know and be certain of().
I'm working on reaching the "radical honesty" level - that's 100%, but I have some fears to overcome and assertiveness to learn before I see that as possible.
Yikes - your question! My answer is that, yes, there is that rare occasion where lying is the unfortunate sole alternative to doing even greater harm.
For example (again, I already qualified this as a rarity), a man arrives home, drunk and angry, and demands from his kid (of any age) "Where the $%#!'s your mom? She cheatin' on me again (his paranoia)? WHERE IS SHE?! I wanna show her how much I (angrily throws arm into lamp, smashing it) LOVE HER!!"
You can buck up, stick out your silly chest and defiantly say "No way I'm telling you. NO WAY!"
Noble, but dumb. You might get hurt, and very likely your mom will appear to protect you. And then...... :(
You can lie and say "I don't know". Which, after some back and forth results in the previous.
Or, you can tell a blatantly overt whopper like "She's in the basement..." where he then heads, giving you both time to get the hell out. You can feed him some bait that he'll chomp like a starving piranha - like "She's down at the Blitzed Pub with a guy who can kick your ass!" He storms out. You both head to a neighbor's/friend's home and call the police.
A lie? Yep.
Acceptible? HELL yes.
Forgivable? Nothing to forgive.
Never happens? Well, maybe not on Sesame Street!
Necessary? Are you kiddin'?
Justified, right, and, on such an occasion, the lie being your only choice?
Not a damned doubt about it.