Central Information Commission
Anirban Mitra vs Chief Commissioner Of Income Tax (Cca) , ... on 14 June, 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/CCITK/A/2020/138083
Anirban Mitra ......अपीलकता/Appellant
VERSUS
बनाम
CPIO,
DCIT (OSD), Hqrs. (Admn & Vig),
RTI Cell, O/o the Principal Chief Commissioner
Of Income Tax, W.B & Sikkim, Aayakar Bhawan,
P-7, Chowringhee Square, Kolkata - 700069,
West Bengal. .... ितवाद गण /Respondent
Date of Hearing : 13/04/2022
Date of Decision : 08/06/2022
INFORMATION COMMISSIONER : Saroj Punhani
Relevant facts emerging from appeal:
RTI application filed on : 22/07/2020
CPIO replied on : 30/07/2020
First appeal filed on : 18/09/2020
First Appellate Authority order : 12/10/2020
2nd Appeal/Complaint dated : 25/11/2020
Information sought:
The Appellant filed an RTI application dated 22.07.2020 seeking the following information:
1
1) How am I able to guidebook/Manual(s) which is circulated by I. Tax Dept., Govt.
Of India for its employees or any employee working in any Govt. of India undertaking organisation for go through Old and New provision.
a) As per RTI Act, what is the amount through Indian Postal Order I may submit for availing the guidebook(s)?
b) What/Whom to pay?
2) If in provisional submission (April/May) the individual opt of (Old or New) vice- versa can be changed at final submission (Feb/March) or at the time of filing tax.
3) Does section 80CCC or 80CCD(1B)applicable to tax payee for rebate, if its spouse is dependent and contribute to National Pension Scheme, Govt. of India, contribution of Pension Fund or Atal Pension Yojna?"
The CPIO furnished a point wise reply to the appellant on 30.07.2020 stating as follows:-
"Point No. 1:- The guidebook/Manual(s) are only for the purpose of inter circulation for its employees and hence, the same cannot be provided. a:- N.A. b:-N.A. Point No. 2:- he applicant has posed a hypothetical question. As per the DoP&T guideline in the matter vide its OM No.1/4/2009-IR dated 05.10.2009, the CPIO is not supposed to furnish reply to hypothetical questions posed by the information seeker. As such, the reply to the query of the applicant is beyond the purview of the RTI Act, 2005. Point No. 3:- The information sought for are clarificatory in nature and needs interpretation of sections 80CCC and 80CCD1 113). As per the DoP86Ts guideline in the matter vide its O.M. No. 1/4/2009-IR dated 05.10.2009 the public information officer is not supposed to interpret any information or to furnish replies to hypothetical questions or to solve the problems raised by the applicants. The Nimble Supreme Court of India has also endorsed such said instruction of DoP&T in the case of Central Board of Secondary Education and Anr. Vs. Aditya Bandopadhyay and Ors. (Civil Appeal No. 6454 of 2011), observing that a public authority is also not required to furnish information which requires drawing of inference or making of assumption.
In view of the above guidelines of DoP&T and the judgement of the Hon'ble Apex Court, the information sought for by the applicant cannot be provided."2
Being dissatisfied, the appellant filed a First Appeal dated 18.09.2020. FAA's order dated 12.10.2020 upheld the reply of CPIO.
Feeling aggrieved and dissatisfied, appellant approached the Commission with the instant Second Appeal.
Relevant Facts emerging during Hearing:
The following were present:-
Appellant: Present through audio conference.
Respondent: Bimalendu Tudu, Deputy Commissioner of Income Tax & CPIO present through audio conference.
The Appellant stated that he is not satisfied with the reply of the CPIO and urged that he has sought for the information specific to Form number 12BB under rule 20C (a) Old & (b) New Income Tax Rules and about applicability of rebate under Section 80CCC or 80CCD1(b).
The CPIO reiterated the reply provided to the RTI Application and stated that the Appellant has not specified which guidebook manual he is seeking for and there are volumes of such guidelines which cannot be collated without diverting the resources of the public authority.
Decision:
The Commission based on a perusal of the facts on record observes at the outset that the information sought for by the Appellant does not strictly conform to Section 2(f) of the RTI Act as he has sought for clarifications based on hypothetical queries particularly on points 2 & 3 of the RTI Application. As for point no.1 of the RTI Application, concededly, the Appellant has not specified which manual/guideline is required by him and for this reason, the Commission finds no infirmity in the FAA's order for holding the view that all kinds of publications of IT department will be voluminous and impossible to collect and collate.
Nonetheless, taking a liberal view in the matter after hearing the contentions of the Appellant during the hearing, the Commission directs the CPIO to revisit the RTI Application in the context of Form number 12BB under rule 20C (a) Old & (b) New Income Tax Rules and applicability of rebate under Section 80CCC or 80CCD1(b) as spelt out by the Appellant during the hearing and ascertain if there 3 is any readily available guideline/manual that can be provided to the Appellant. A revised reply to this effect shall be provided to the Appellant by the CPIO within 15 days from the date of receipt of this order under due intimation to the Commission.
The appeal is disposed of accordingly.
सरोजपुनहािन) Saroj Punhani (सरोजपु हािन सूचनाआयु%) 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 / 4