Central Information Commission
Neha Singh vs Chief Commissioner Of Income Tax (Cca), ... on 1 November, 2024
के ीय सूचना आयोग
Central Information Commission
बाबा गंगनाथ माग, मुिनरका
Baba Gangnath Marg, Munirka
नई िद ी, New Delhi - 110067
File No: CIC/CCITB/A/2023/134921
Neha Singh .....अपीलकता/Appellant
VERSUS
बनाम
PIO,
O/O Director of Income Tax,
Centralized Processing Center, Unit - 4,
Prestige Alpha, Beratena Agrahara, Electronic City
(Post), Hosur Road, Bengaluru - 560500 .... ितवादीगण /Respondent
Date of Hearing : 25.10.2024
Date of Decision : 29.10.2024
INFORMATION COMMISSIONER : Vinod Kumar Tiwari
Relevant facts emerging from appeal:
RTI application filed on : 01.11.2022
CPIO replied on : 19.12.2022
First appeal filed on : 18.01.2023
First Appellate Authority's order : 22.05.2023
2nd Appeal/Complaint dated : 17.08.2023
Information sought:
The Appellant filed an RTI application dated 01.11.2022 seeking the following information:Page 1 of 6
"I, Neha Singh W/o Yadvinder Singh D/o Narayan Singh R/o JA-9 (SF), Khirki Extn, Malviya Nagar, New Delhi-17 needs the following information:
1. For providing the mobile number and email ID used for creating the account on efiling portal of Income Tax Department by illegally using my PAN- xxxxxx457J and date on which the account was created.
2. I had earlier made an application to The Addl. Commissioner of Income Tax, range-34, civic centre, New Delhi for above said information but the office of The Addl. Commissioner of Income Tax had informed me by the letter no. F.No. Addl. CIT/RTI/Range-34/2022-23/4036 dated 11-10-2022 that said information is not available in his office. (copy attached)"
The CPIO furnished a reply to the Appellant on 19.12.2022 stating as under:
"3. Login Protocols and Process of Registering on E-filing Portal for gaining Access:
3.1. It is may be mentioned here that access for logging in to the e-filing Portal of the Income-tax Department is restricted to only the 'Registered User'/taxpayer/applicant in her case. Further, the 'Registered User' can only gain access through a mandatory sign in process, by entering Username and the Password created by the User (taxpayer/applicant in his case) at the time of Registration. The Username and Password required to be used by a Registered User, for gaining access to the Portal, are confidential information and the Registered User is required to keep such details secret and the same should not under any circumstances, be shared with anyone else. This is the established protocol universally applicable with all such Login Credentials and is required to be strictly followed by all Registered Users of the e- filing Portal.
3.2. It is also pointed out here that the taxpayers register themselves on the E- filing portal of income-tax Department with log in details. For all new users who have to register on e-filing portal, their PAN is the User ID and the Password has to be selected by the taxpayer / applicant in his case himself. Further, the taxpayers are also required to submit his / her mobile number & e-mail ID, so that two OTPs of six digits will be generated and sent to their mobile number and e-mail ID. The taxpayer is required to enter the OTPs sent on mobile & e-mail ID in order to complete the registration process. In case the taxpayer forgets the password, various options were/ are available in the old / new e-filing Page 2 of 6 portals like using OTP on registered mobile or OTP on registered mobile and registered e-mail ID or using secret question option which was selected by the taxpayer at the time of registration, for generation of a new password. It may be emphasised here that once the taxpayer is registered for logging into the e-filing portal, he/she is allowed access only if correct credentials that is, PAN and password selected by taxpayer at the time of registration are entered while logging into the portal, failing which user will not be allowed access to e-filing portal.
3.3. It follows from the discussion in the foregoing paragraphs that the details of mobile number and e-mail id submitted at the time of registering oneself, would invariably be known to the taxpayer, if he / she has done it by himself / herself. In the instant application, the applicant has clearly stated that her PAN had been illegally used for creating an account on the e-filing portal. This establishes an alleged involvement of Cyber Crime in the case.
4. As mentioned in Para 3.3. above, in case of suspected and alleged involvement of Cyber Crime issue in the case, the applicant is requested to lodge a complaint with the jurisdictional Cyber Crime Police Authorities. Upon receipt of a request from such Police Authorities, ail information available with CPC shall be shared directly with such Investigating Authorities. This will ensure that the information / evidence is not tampered with. Hence, the request of the applicant is rejected, invoking the provisions of Section 8(1)(h) of the RTI Act, as disclosure of the information sought is likely to impede the process of investigation, in case of Cyber Crime involvement in the matter.
5. Confidentiality of Information of taxpayers held by the Department:
Without prejudice to the above, 5.1. Information held by the CPIO of taxpayers is in fiduciary capacity, unless larger public interest is established by the applicant. Section 8(1)
(e) of the RTI Act exempts the disclosure of information by the CPIO in such cases. The Hon'ble Supreme Court of India, in the matter of Girish Ramachandra Deshpande (SLP No.27734 of 2012) has held that the information relating to income tax matters of an assessee is personal information, which stands exempt from disclosure under the RTI Act.
Section 8(1)(j) of the RTI exempts the CPIO, from disclosing such information to third parties, unless larger public interest is established by the applicant.
Page 3 of 65.2. It may also be mentioned here that, Section 138 of the Income Tax Act prohibits disclosure of such information available with the Income Tax Department to any third party unless again, the larger public interest to be established by the Applicant requires it to be done. The Act provides for keeping such information guarded in confidence with the Authorities. Therefore, the bar under Section 138 of the RTI Act as well as the exemption provisions against such disclosure under Section 8 of the RTI Act discussed above, underscores the responsibility of the Department CPC / CPIO in safeguarding the Income-tax related Information of taxpayers from third parties.
5.3. Therefore, the CPIO has to be alert in this regard and apply his / her judgment on the basis of the content of the application, the request made and decide on the genuineness of the applicant. The judgment understandably, is to be based on the disclosures made in the RTI Application itself, nature of request made in the RTI Application, whether the information requested under RTI Application is already available / accessible to the applicant, etc. 5.4. In the instant case, it is amply clear that some third party, other than the applicant, has illegally used the applicant's PAN to register himself / herself on the e- filing portal and to operate the same, on behalf of the applicant. Hence, as a matter of abundant precaution, so that confidential details of the taxpayer does not fall into the hands of third parties, the disclosure of the information sought is rejected....."
Being dissatisfied, the appellant filed a First Appeal dated 18.01.2023. The FAA vide its order dated 22.05.2023, upheld the reply of CPIO.
Feeling aggrieved and dissatisfied, appellant approached the Commission with the instant Second Appeal.
Relevant Facts emerged during Hearing:
The following were present:-
Appellant: She along with Mr. Narayan Singh present in person.
Respondent: Mr. B. Vaidyanath, ITO and CPIO present through video- conference.Page 4 of 6
Appellant while reiterating the contents of RTI application stated that neither satisfactory reply has been provided to her nor her grievance was resolved by the respondent till date.
A written submission dated 21.10.2024 filed by the respondent is taken on record, contents of the same are reproduced below:
"...It is pertinent to be mentioned here that the e-filing portal of the income tax department has robust security checks and the consensual access to the portal can only be had by flouting the established security protocols. Given the nature of allegations contained in application filed under the RTI Act, 2005, the provisions of section 138 of the Income Tax Act, 1961, the requested information cannot be provided to the applicant since it being the confidential in nature. Further, as per the security protocols followed in the CPC, which are available under the Tab "Report Account Misuse" on home page (i.e. before logging into the e-filing portal) of e-filing portal (www.incometax.gov.in/iec) of the department, it is made clear that any complaint of account misuse made before the Income Tax Department must be accompanied with a copy of the FIR/criminal complaint and mention any relevant details in relation to the incident. The department recommends that the assesses to submit the account misuse complaint (along with FIR/criminal complaint copies) via email, through the primary email ID registered for your e-filing account.
In view of the facts and circumstances mentioned in the foregoing paragraphs, the CPIO had rejected the request of the applicant...."
Respondent while inviting attention of the Commission towards the contents of his written submission stated that reply along with relevant information has been furnished to the appellant. He further stated that it was already informed to the appellant that requested information being confidential and third party in nature cannot be provided to the applicant as per section 138 of the Income Tax Act,1961. Further, as per the security protocols followed in the CPC, it is made clear that any complaint of account of misuse made before the Income Tax Department must be accompanied with a copy of the FIR/criminal complaint and mention any relevant details in relation to the incident. The department recommends that the assesses submit their account misuse complaint(s) (along with FIR/criminal complaint copies) via email, through the primary email ID registered for e-filing account. The same is available in public domain under the Tab "Report Account Misuse" on home page (i.e. before Page 5 of 6 logging into the e-filing portal) of e-filing portal (www.incometax.gov.in/iec) of the department.
Decision:
The Commission after adverting to the facts and circumstances of the case, hearing both the parties and perusal of the records observes that reply and as a sequel to further clarification given by the respondent vide his written submission dated 21.10.2024 which is treated as revised reply, as the same were found to be in consonance with the provisions of the RTI Act.
Hence, no relief can be granted.
However, the respondent is directed to provide a copy of his written submission, along with enclosures, free of cost to the appellant within one week from the date of receipt of this order.
The appeal is disposed of accordingly.
Vinod Kumar Tiwari (िवनोद कुमार ितवारी) Information Commissioner (सूचना आयु ) Authenticated true copy (अिभ मािणत स!ािपत ित) (S. Anantharaman) Dy. Registrar 011- 26181927 Date Copy To:
The FAA, Additional Director of income Tax (CPC), Unit - 4, Prestige Alpha, Beratena Agrahara, Electronic City (Post), Hosur Road, Bengaluru - 560500 Page 6 of 6 Recomendation(s) to PA under section 25(5) of the RTI Act, 2005:-
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