Central Information Commission
Smt. Sarpita Barua vs Chief Commissioner Of Income Tax (Cca) , ... on 17 September, 2020
Author: Neeraj Kumar Gupta
Bench: Neeraj Kumar Gupta
के न्द्रीय सूचना आयोग
Central Information Commission
बाबा गंगनाथ मागग,मुननरका
Baba Gangnath Marg, Munirka
नई दिल्ली, New Delhi - 110067
नितीय अपील संख्या/Second Appeal No. CIC/CCITG/A/2019/111751
Smt. Sarpita Barua ... अपीलकताग/Appellant
VERSUS
बनाम
CPIO, O/o. The Income ...प्रनतवािी/Respondent
Tax Office, Ward- 1(2),
Guwahati.
Relevant dates emerging from the appeal:
RTI : 06-06-2018 FA : 10-10-2018 SA : 28-01-2019
CPIO : 12-07-2018 FAO : Not on Record Hearing: 10-09-2020
ORDER
1. The appellant filed an application under the Right to Information Act, 2005 (RTI Act) before the Central Public Information Officer (CPIO), O/o The Chief Commissioner of Income Tax, (CCA), NER, Guwahati seeking following information:-
"ITR of Mr. Sunandan Barua for the AYs 2014-15 to 2017-18."
2. The CPIO responded on 12-07-2018. The appellant filed the first appeal dated 10-10-2018 which was not disposed of by the first appellate authority. Thereafter, she filed a second appeal u/Section 19(3) of the RTI Act before the Commission requesting to take appropriate legal action against the CPIO u/Section 20 of the RTI Act, 2005 and also to direct him to provide the sought for information.
Hearing:
3. The appellant, Smt. Sarpita Barua attended the hearing through audio conferencing. Mr. Suranjan Roy, CPIO participated in the hearing representing the respondent through audio conferencing. The written submissions are taken on record.Page 1 of 7
4. The appellant submitted that details of the income tax returns filed by her estranged husband, Mr. Sunandan Barua for the AYs 2014-15 to 2017-18 should be disclosed to her. She further submitted that her estranged husband has filed the divorce petition against her and hence, she is facing financial hardship for which she has filed a maintenance petition. She also requested this Commission for disclosure of at least the generic information of net taxable income/gross income of her husband, Mr. Sunandan Barua so that she could defend her maintenance case effectively.
5. The respondent submitted that the Income Tax Returns of some other individual is an exempted information u/Section 8(1)(j) of the RTI Act, 2005 and therefore, they have denied this information to the appellant. Decision:
6. With regards to the applicability of Section 8(1)(j) of the RTI Act, 2005 regarding non-disclosure of the Income Tax Returns, this Commission refers to the judgment dated 03-10-2012 of the Hon'ble Supreme Court of India in SLP(C) No. 27734 of 2012 titled as Girish Ramchandra Deshpande v. Central Information Commission & ors., wherein, it has been held as under:-
"12. The petitioner herein sought for copies of all memos, show cause notices and censure/punishment awarded to the third respondent from his employer and also details viz. movable and immovable properties and also the details of his investments, lending and borrowing from Banks and other financial institutions.
Further, he has also sought for the details of gifts stated to have accepted by the third respondent, his family members and friends and relatives at the marriage of his son. The information mostly sought for finds a place in the income tax returns of the third respondent. The question that has come up for consideration is whether the abovementioned information sought for qualifies to be "personal information" as defined in clause (j) of Section 8(1) of the RTI Act.
13. We are in agreement with the CIC and the courts below that the details called for by the petitioner i.e. copies of all memos issued to the third respondent, show cause notices and orders of censure/punishment etc. are qualified to be personal information as defined in clause (j) of Section 8(1) of the RTI Act. The performance of an employee/officer in an organization is primarily a matter between the employee and the employer and normally those aspects are governed by the service rules which fall under the expression "personal information", the disclosure of which has Page 2 of 7 no relationship to any public activity or public interest. On the other hand, the disclosure of which would cause unwarranted invasion of privacy of that individual. Of course, in a given case, if the Central Public Information Officer or the State Public Information Officer of the Appellate Authority is satisfied that the larger public interest justifies the disclosure of such information, appropriate orders could be passed but the petitioner cannot claim those details as a matter of right.
14. The details disclosed by a person in his income tax returns are "personal information" which stand exempted from disclosure under clause (j) of Section 8(1) of the RTI Act, unless involves a larger public interest and the Central Public Information Officer or the State Public Information Officer or the Appellate Authority is satisfied that the larger public interest justifies the disclosure of such information."
7. Henceforth, the legal issue to be decided herein is whether the appellant claiming to be the legally wedded wife of Mr. Sunandan Barua is entitled to seek details of his income tax returns. In this regard, it is apt to mention the decision dated 01-07-2009 of the Hon'ble High Court of Delhi in W.P.(C) 803/2009 titled as Vijay Prakash v. UOI & others wherein it has been clarified that in a private dispute between husband and wife, the basic protection afforded by virtue of the exemption from disclosure enacted under Section 8(1)(j) cannot be lifted or disturbed unless the petitioner is able to justify how such disclosure would be in 'public interest'. In the matter at hand, the appellant has not succeeded in establishing that the information sought is for larger public purpose.
8. Since filing of the Income Tax Returns by an individual with the Income Tax Department is not a public activity and rather it is in the nature of an obligation which a citizen owes to the State viz. to pay his taxes, this information cannot be disclosed to the appellant in the absence of any larger public interest relying on the legal principle enunciated in the judgment dated 11-06-2015 rendered by the Hon'ble Bombay High Court in Writ Petition No. 8753 of 2013 titled as Shailesh Gandhi v. The Central Information Commission, wherein, it has been observed as follows:-
"16...The Petitioner possibly being aware of the said position has therefore sought to contend that filing of the Income Tax Returns is a public activity. I am afraid the said contention is thoroughly misconceived as filing of Income Tax Returns can be no stretch of imagination be said to be a public activity, but is an obligation which a citizen owes to the State viz. to pay his taxes and since the Page 3 of 7 said information is held by the Income Tax Department in a fiduciary capacity, the same cannot be directed to be revealed unless the pre-requisites for the same are satisfied."
9. The Hon'ble High Court of Delhi in the decision of Naresh Kumar Trehan v. Rakesh Kumar Gupta in W.P.(C) 85/2010 & CM Nos.156/2010 & 5560/2011 dated 24-11-2014 has observed as under:-
"25. Indisputably, Section 8(1)(j) of the Act would be applicable to the information pertaining to Dr Naresh Trehan (petitioner in W.P.(C) 88/2010) and the information contained in the income tax returns would be personal information under Section 8(1)(j) of the Act. However, the CIC directed disclosure of information of Dr Trehan also by concluding that income tax returns and information provided for assessment was in relation to a "public activity." In my view, this is wholly erroneous and unmerited. The act of filing returns with the department cannot be construed as public activity. The expression "public activity" would mean activities of a public nature and not necessarily act done in compliance of a statute. The expression "public activity" would denote activity done for the public and/or in some manner available for participation by public or some section of public. There is no public activity involved in filing a return or an individual pursuing his assessment with the income tax authorities. In this view, the information relating to individual assessee could not be disclosed. Unless, the CIC held that the same was justified "in the larger public interest."
10. The division bench of the Hon'ble High Court of Delhi in the decision of Harish Kumar v. Provost Marshall cum Appellate Authority & Anr, LPA No. 253/2012 dated 30-03-2012 while denying information in a matrimonial dispute has held as under:-
"11. A Division Bench of this Court in Paardarshita Public Welfare Foundation Vs. UOI AIR 2011 Del. 82, in the context of Section 8(1)(j) (supra) and relying upon Gobind Vs. State of Madhya Pradesh (1975) 2 SCC 148, Rajagopal Vs. State of Tamil Nadu (1994) 6 SCC 632 and Collector Vs. Canara Bank (2005) 1 SCC 496 has held right to privacy to be a sacrosanct facet of Article 21 of the Constitution of India. It was further held that when any personal information sought has no nexus with any public activity or interest, the same is not to be provided. Finding the information sought in that case to be even remotely having no relationship with any public activity or interest and rather being a direct invasion in private life of another, information was denied. The full bench of this Court also in Secretary General, Supreme Court of India Vs. Subhash Chandra Page 4 of 7 Agarwal AIR 2010 Del. 159 has held that the conflict between the right to personal privacy and public interest in the disclosure of personal information is recognized by the legislature by incorporating Section 8(1)(j) of the Act. It was further observed that personal information including tax returns, medical records etc. cannot be disclosed unless the bar against disclosure is lifted by establishing sufficient public interest in disclosure and disclosure even then can be made only after duly notifying the third party and after considering his views."
11. At this juncture, this Commission deems it appropriate to quote Section 2(n) of the RTI Act, 2005 which reads as under:-
"2(n):- "third party" means a person other than the citizen making a request for information and includes a public authority."
12. From the words circumscribed u/Section 2(n) of the RTI Act, 2005, it is vividly clear that any person other than the citizen making a request for information can be termed as 'third party'. Therefore, Mr. Sunandan Barua being a person other than the RTI applicant surely comes within the definition of 'third party'. Moreover, the CPIO has also not intended to disclose the information treating it as confidential and has rather pleaded that there is no public interest in the matter. This Commission also does not find any public interest which outweighs the harm caused in its disclosure.
13. This Commission also refers to the judgment of the Hon'ble Supreme Court of India in Civil Appeal No. 10044 of 2010 & Ors. dated 13-11-2019 titled as CPIO, Supreme Court of India v. Subhash Chandra Agarwal, wherein, it was observed as follows:-
"59. Reading of the aforesaid judicial precedents, in our opinion, would indicate that personal records, including name, address, physical, mental and psychological status, marks obtained, grades and answer sheets, are all treated as personal information. Similarly, professional records, including qualification, performance, evaluation reports, ACRs, disciplinary proceedings, etc. are all personal information. Medical records, treatment, choice of medicine, list of hospitals and doctors visited, findings recorded, including that of the family members, information relating to assets, liabilities, income tax returns, details of investments, lending and borrowing, etc. are personal information. Such personal information is entitled to protection from unwarranted invasion of privacy and conditional access is available when stipulation of larger public interest is satisfied. This list is indicative and not exhaustive."Page 5 of 7
14. In light of the aforesaid decisions and the legal principles enunciated therein, this Commission after considering the factual matrix of the case is of the opinion that in the absence of any larger public interest in the matter, the appellant is not entitled to seek the details of the Income Tax Returns filed by the third party, Mr. Sunandan Barua which is exempted u/Section 8(1)(j) of the RTI Act, 2005.
15. It is to be noted that the appellant has requested this Commission for disclosure of at least the 'gross income' of Mr. Sunandan Barua so that she could defend her maintenance case. Therefore, considering the aspect of marital discord between the husband and wife vis-à-vis her right of maintenance, this Commission is of the opinion that the respondent should consider providing only the limited information i.e. the numerical figure(s) of the 'gross income' of her husband, Mr. Sunandan Barua, within a period of 15 working days from the date of receipt of this order.
16. With the above observations, the appeal is disposed of.
17. Copy of the decision be provided free of cost to the parties.
Neeraj Kumar Gupta (नीरज कु मार गुप्ता) Information Commissioner (सूचना आयुक्त) दिनांक / Date:10-09-2020 Authenticated true copy (अनिप्रमानित सत्यानपत प्रनत) S. C. Sharma (एस. सी. शमाग), Dy. Registrar (उप-पंजीयक), (011-26105682) Page 6 of 7 Addresses of the parties:
1. The CPIO, O/o. The Income Tax Office Ward- 1(2), Guwahati, ITO-1.2 & CPIO, RTI Cell, 6th Floor, Aayakar Bhawan, Christian Basti, G. S. Road, Guwahati- 5.
2. Smt. Sarpita Barua Page 7 of 7