Central Information Commission
Vijayalakshmi vs Chief Commissioner Of Income Tax (Cca), ... on 4 October, 2022
Author: Saroj Punhani
Bench: Saroj Punhani
के य सूचना आयोग
Central Information Commission
बाबागंगनाथमाग, मुिनरका
Baba Gangnath Marg, Munirka
नई द ली, New Delhi - 110067
File No : CIC/CCACH/A/2021/638149
Vijayalakshmi ......अपीलकता/Appellant
VERSUS
बनाम
CPIO,
O/o the Chief Commissioner
of Income Tax, RTI Cell,
Aayakar Bhawan, 121,
M G Road, Nungambakkam,
Chennai -600034,
Tamilnadu .... ितवाद गण /Respondent
Date of Hearing : 03/10/2022
Date of Decision : 03/10/2022
INFORMATION COMMISSIONER : Saroj Punhani
Relevant facts emerging from appeal:
RTI application filed on : 09/05/2021
CPIO replied on : Not on record
First appeal filed on : 15/06/2021
First Appellate Authority's order : Not on record
2nd Appeal/Complaint dated : 21/08/2021
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Information sought:
The Appellant filed an online RTI application dated 09.05.2021 seeking the following information:
"...........I am belonging to gengadiga okkaliyar community. Dharma paripalana sabai is the private trust formed during the year 1981 and registered under Trust Act as 12/ 1981. The trust was created for the educational and welfare purpose of our community peoples. The trust having nearly 4 immovable properties namely MNG Street property, Edayar street property, UTG Lane Property and Subbaiya street property and the trust is presently functioning at 176,Venkataramanana Koil Lane , M.N.G Street, Coimbatore 1 . The said trust was removed from the registration department on 05.12.2007 for non- Renewal of trust. At this situation kindly provide the below information under Sec 6 of RTI Act .
1. Whether the said trust should be registered with the income tax department?
2. Whether the said trust had registered with income tax department, if yes kindly provide the Registration number / PAN Number.
3. Kindly provide me the copy of the annual auditing report filed from the said trust from the year 2010.
4. Kindly provide me the copy of the receipt provided for income tax paid by the above said trust.
5. Kindly provide whether the said trust is taxable or non-taxable and provide the income tax rate for the above trust."
Having not received any response from the CPIO, the appellant filed a First Appeal dated 15.06.2021. FAA's order, if any, is not available on record.
Feeling aggrieved and dissatisfied with the non-receipt of information, the appellant approached the Commission with the instant Second Appeal.
Relevant Facts emerging during Hearing:
The following were present:-
Appellant: Present and assisted by D. Nithyanandan through video conference. Respondent: Mathangi Ramanathan, DCIT & CPIO present through video conference.2
The Appellant stated that she has not received any information with respect to the RTI Application till date.
The CPIO submitted that the instant RTI Application has come to their notice only upon receipt of the hearing notice and it has been gathered from their records that the same was sent to them via email and there is no system in place for receiving RTI Applications through email. She further explained that the email also related to the time period when the COVID cases were peaking and the office was functioning on 50 percent staff, due to which, among the priority emails, the email containing the instant RTI Application was overlooked inadvertently. She furthermore added that attempts were made to locate the information sought for by the Appellant but it has been found that the averred Trust is not assessed by their office and as such their office has jurisdiction over public charitable trusts while the Appellant has referred to a private trust. Lastly, to facilitate the Appellant, the CPIO submitted that if the relevant PAN can be specified by the Appellant, relevant inputs can be ascertained and be provided to her.
The Appellant argued that he did not send the RTI Application via email but had filed it on the RTI online portal itself.
The CPIO clarified that their office does not have access to the RTI online portal as the Pr.CCIT, Chennai accesses the same and forwards it to the concerned subordinate office.
Decision:
The Commission based on a perusal of the facts on record observes that the CPIO has grossly erred in not providing any reply to the RTI Application within the stipulated time frame of the RTI Act. Further, it is baffling to note that due to an apparent laxity on the part of the Pr.CCIT, Chennai office, the RTI Application was not allegedly forwarded to the Respondent CPIO through proper channel. The CPIO present during the hearing as well as the CPIO, Pr. CCIT, Chennai has failed to even tender any written submission to this effect as prescribed at para 4 of the notice of hearing issued by the Commission.
Now, the CPIO, Pr. CCIT, Chennai and Mathangi Ramanathan, DCIT & CPIO are hereby directed to send a proper written explanation to the Commission explaining the reasons for prima-facie causing unwarranted obstruction to the Appellant's right to information. The written submissions of the respective CPIOs shall reach the Commission within 15 days from the date of receipt of this order.3
Mathangi Ramanathan, DCIT & CPIO shall ensure service of this order to the concerned CPIO, Pr.CCIT, Chennai for compliance of above directions.
Further, as regards the information sought for in the RTI Application, the Appellant is advised to provide the requisite details of the averred Trust in terms of its PAN to Mathangi Ramanathan, DCIT & CPIO via any of the modes of communication i.e telephonically or in writing. Upon receipt of such details, Mathangi Ramanathan, DCIT & CPIO shall ascertain the availability of the information from the concerned record holder and provide a reply to the Appellant on points 3 & 4 of the RTI Application. The said information shall be provided free of cost to the Appellant within 30 days of the receipt of the intimation from the Appellant regarding the PAN of the said Trust.
A compliance report to this effect shall be duly sent to the Commission by the CPIO immediately thereafter.
The appeal is disposed of accordingly.
सरोज पुनहािन)
Saroj Punhani (सरोज हािन
सूचना आयु&)
Information Commissioner (सू
Authenticated true copy
(अिभ मा(णत स)या*पत ित)
(C.A. Joseph)
Dy. Registrar
011-26179548/ [email protected]
सी. ए. जोसेफ, उप-पंजीयक
दनांक /
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