RTI – Income Tax Returns - There is no absolute ban on disclosure of IT returns – Information pertaining to net income of father in law of applicant to be furnished –No need to give reason for seeking information: CIC
By TIOL News Service
NEW DELHI, MAR 30, 2011: VIDE his RTI Application dated 15.09.2009, the Applicant sought information pertaining to income tax returns of his father-in-law for the period 2000 to date along with the information pertaining to process for initiating tax evasion petition.The CPIO vide his order dated 06.10.2009 denied disclosure of information citing the provisions of Section 8(1)(j) of the RTI Act, 2005. Information was provided pertaining to the process of submitting tax evasion petition.
The Applicant preferred appeal dated 13.10.2009 before the FAA who adjudicated upon it vide his order of 06.11.2009 by upholding the order of the CPIO and dismissing the appeal.
The Applicant is before the Commission in second appeal. The Appellant made an impassioned plea for disclosure of information sought by him on the grounds that he was a young man who is involved in defending himself in a criminal case against the State of Rajasthan pertaining to dowry related issues. He emphasized that the litigation was not a private matter against his wife / father-in-law and therefore, the denial of information could not be justified on the grounds that there was no public interest in the matter and that the issue was purely a personal one. The Appellant stated that in a welfare state, such as ours, the life and security of every individual was a matter which involved the state. Denial of information to him would result in a prolonged litigation of 10 years and more resulting in his losing the best years of his life and career.
The CIC observed,
“The conviction and thrust with which the Appellant had pursued his case and made his submission explaining the reasons for which he needs the information are plausible. But, however unfortunate as it may seem, the noise of motivation behind seeking the information falls upon deaf ears as far as the Act is concerned. Section 6(2) of the Act clearly states that the Applicant shall not be required to give any reason for requesting the information. Thus, the Act does not aim to judge the motivation or the reason behind seeking certain information, as each applicant may have a different line of reasoning, each one being equally passionate and emotionally driven.
What, in fact, matters is whether certain information which has been sought can actually be furnished under the Act. The information has been classified as either public information or personal information under the Act. There is no question of doubt whatsoever that every public information need be furnished upon receiving a request to that effect. However, in case of personal information, the Act stands on a different footing, and the present appeal before us is the best example of that. The Applicant has to satisfy the legislative intent enshrined in Sections 8(1)(j) of the Act which mandates the requirement of “larger public interest” that can justify the disclosure of such personal information.
The legislative mandate is absolutely clear on the front that the Income Tax Returns of an assessee are held by the Chief Commissioner, Income Tax only and such cannot be accessed by any other body or authority except when the Chief Commissioner himself is of the opinion that such returns be furnished to a third party in light of public interest.
In R. K. Jain Vs. Union of India - 2002-TIOL-405-SC-CB it was held that factors to decide the public interest immunity would include (a) where the contents of the documents are relied upon, the interests affected by their disclosure; (b) where the class of documents is invoked, whether the public interest immunity for the class is said to protect; (c) the extent to which the interests referred to have become attenuated by the passage of time or the occurrence of intervening events since the matter contained in the documents themselves came into existence; (d) the seriousness of the issue in relation to which the production is sought; (e) the likelihood that production of the documents will affect the outcome of the case; (f) the likelihood of the injustice if the documents are not produced......” It was further stated “The courts would allow the objection if it finds that the documents relates to the affairs of the state and its disclosure would be injurious to the public interest, but on the other hand, if it reaches the conclusion that the document does not relate to the affairs of state or that the public interest does not compel its nondisclosure or that the public interest in the administration of justice in the particular case before it overrides all other aspects of public interest, it will overrule the objection and order disclosure of the document”.
It is not the case of the Respondents that objection to disclosure of the documents is taken on the ground that it belongs to a class of documents which are protected irrespective of their contents, because there is no absolute immunity for documents belonging to such class.
Having assessed the factual situation and the legal reasoning at hand, the correct position of law is that the right forum for seeking the IT Returns of an assessee by a third person is either the Chief Commissioner, Income Tax or the Concerned Court, if the matter is subjudice.
There is no absolute ban on disclosure of IT returns.
CICdirected the CPIO to furnish the information pertaining to the net taxable income of ShriMunnaLalSaini, the father-in-law of the Appellant, for the period of year 2000 till 15.09.2009 (i.e. the date of the Appellant's RTI Application) to the Appellant within 10 days.
(See 2011-TIOL-02-CIC in 'Service Case Laws')
