Central Information Commission
E Palaniswamy And P Velumani vs Chief Commissioner Of Income Tax (Cca) , ... on 22 December, 2023
के न्द्रीय सूचना आयोग
Central Information Commission
बाबा गंगनाथ मागग, मुननरका
Baba Gangnath Marg, Munirka
नई दिल्ली, New Delhi - 110067
File No : CIC/CCITH/A/2020/688887
E Palaniswamy and P Velumani .....अपीलकर्ाग/Appellant
VERSUS
बनाम
CPIO,
Office of Chief
Commissioner of Income tax
DCIT ACIT Tech-1, 9th floor
B-Block, IT Towers 10-2-3 AC
Guards, Hyderabad- 500004 ....प्रनर्वािीगण /Respondent
Date of Hearing : 18-12-2023
Date of Decision : 20-12-2023
INFORMATION COMMISSIONER : Vinod Kumar Tiwari
Relevant facts emerging from appeal:
RTI application filed on : 01-01-2020
CPIO replied on : 17-02-2020
First appeal filed on : 24-02-2020
First Appellate Authority's order : Not on record
2nd Appeal/Complaint dated : 08-10-2020
Information sought:
The Appellant filed an RTI application dated 01.01.2020 seeking the following information:1
"i) Please provide the details of tax paid for the financial year 2016-2017 ,2017-
2018,2018 -2019 for the TAN number : HYDA 01630 G and PAN number : AAATA 4211 D.
ii) Please kindly provide the list of PAN numbers, for which FORM 16 generated for the financial year 2017-2018 and 2018-2019 and number of FORM 16.
iii) Please provide the TDS paid details from the Annamacharya Institute of Technology and Sciences, Rajampet, Kadapa District, AP with PAN numbers.
iv) Please provide the photocopy of the letter granting tax exemption to Annamacharya Educational trust with AAATA 4211 D. with address 2-2-25/P/1,D D COLONY, BAGH AMBERPET,HYDERABAD.
v) Please provide the photocopy of the letter granting tax exemption to Sri Talapakka Annamacharya Educational Society, Rajampet, AP with PAN Number AADT6112L."
The CPIO furnished a reply to the Appellant on 17.02.2020 stating as under:
"As per RTI Act, 2005m consent/permission is required before sharing the information to any citizen of India, as the information sought by the applicant does not reflect large public interest.
It is therefore requested to give your consent, by 24.02.2020, so the necessary action can be taken at your end."
Being dissatisfied, the appellant filed a First Appeal dated 24.02.2020. The FAA order is not on record.
Feeling aggrieved and dissatisfied, appellant approached the Commission with the instant Second Appeal.
Relevant Facts emerging during Hearing:
The following were present:-
Appellant: Absent Respondent: Mr. Jyoti Chandra, Income Tax Office (Hqrs.) & CPIO, attended the hearing through video conference.
The Appellant did not participate in the hearing despite being served the hearing notice in advance.
The Respondent submitted that the Appellant in the instant RTI Application is seeking third party information which is exempted from disclosure under 2 Section 8 (1) (j) of the RTI Act and accordingly a reply was sent to the Appellant vide letter dated 14.12.2020. The Respondent further informed the bench that the Appellant has filed the instant RTI Application as his son was working with the averred institute whose TDS has been deducted by the institute but the same is not reflecting in 26 AS.
The Commission interjected and asked the Respondent that whether the averred institute is exempted from filling tax to which the Respondent submitted that the averred institute is exempted under Section 10 (23C) of Income Tax Act, 1961. The Commission counsel the Respondent that this reply should have been given to the Appellant at the first instance rather than invoking Section 8 (1) (j) of the RTI Act.
Decision:
Upon examining the facts and circumstances of the instant case, the Commission is of the opinion that blanket denial of information invoking Section 8(1)(j) of the RTI Act is not appropriate and the same appears to be legally flawed. The Respondents present during the hearing are also unable to substantiate their arguments in favour of denial of information. Under the circumstances, the Commission hereby directs the Respondent to re-examine the RTI application filed by the Appellant, in the light of the submissions made by the Respondent during the hearing, by obtaining the relevant information from the actual custodian of information under Section 5 (4) of the RTI Act and furnish a revised reply disclosing the relevant information, as permissible under the Act. The Respondent shall send the revised reply within three weeks of receipt of this order and submit a compliance report before the Commission in this regard with necessary proof of service by 30.01.2024.
The appeal is disposed of accordingly.
Vinod Kumar Tiwari (विनोद कुमार वििारी) Information Commissioner (सूचना आयुक्त) Authenticated true copy (अनिप्रमानणर् सत्यानपर् प्रनर्) (R K Rao) Dy. Registrar 011- 26181927 Date 20-12-2023 3 E Palaniswamy and P Velumani 3/5, VOC Street, Vilankurichi Post, Coimbatore - 641035, Tamil Nadu.4