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2024 Supreme(Online)(CIC) 55
CENTRAL INFORMATION COMMISSION
ANANDI RAMALINGAM, J
Ranjana Yadav – Appellant
Versus
Central Board of Direct Taxes – Respondent
CIC/CBODT/A/2023/109341
The RTI Act does not require public authorities to provide information that necessitates drawing inferences or opinions, only existing information.
Headnote:(A) Right to Information Act, 2005 - Section 2(f) - Income Tax Act, 1961 - Income Tax Rules, 1962 - The Appellant sought information regarding taxable and non-taxable allowances, including nursing allowance. The CPIO denied the request, stating it required deductions and opinions not covered under RTI. The FAA upheld this decision. (Paras 1.1, 2.1, 6)
(B) Scope of RTI - The RTI Act does not obligate public authorities to provide information requiring inferences or opinions. The Supreme Court clarified that the Act provides access only to existing information. (Para 6)
Facts of the case:
The Appellant filed RTI applications seeking clarification on the tax status of nursing and washing allowances. The CPIO's responses were deemed insufficient, leading to appeals.
Findings of Court:
The Commission found the queries sought clarifications rather than existing information, thus falling outside the RTI's scope.
Issues: Whether the information sought was covered under the RTI Act.
Ratio Decidendi: The court emphasized that the RTI Act does not require public authorities to provide opinions or deductions, only existing information.
Result: Appeals dismissed.
Second Appeal No. CIC/CBODT/A/2023/652312
1. The Appellant filed an RTI application dated 02.09.2023 seeking information on the following points:
- (i) Please provide detailed list of taxable, nontaxable and partially taxable allowance. Nursing allowance is included in which list, please give information. 1.2. The CPIO replied vide letter dated 18.09.2023 and the same is reproduced as under:-
- With respect to the queries raised in your RTI Application, it is stated state that information is in the nature of giving decision on the issues or opinion/clarification and is therefore not covered under the scope of information as envisaged under Right to information act, 2005, because the information sought requires the CPIO to deduction conclusion from the various provisions of the Income Tax Act and Rules and then provide the same to the applicant. you may refer Income Tax Act, 1961 and Income Tax Rules, 1962, available in website www.incometaxindia.gov.in to seek replies of your queries. 1.2. Dissatisfied with the response received from the CPIO, the Appellant filed a First Appeal dated 19.09.2023 alleging that the information provided was incomplete, false and misleading. The FAA vide order dated 29.09.2023 upheld the reply given by the CPIO. 1.3. Aggrieved with the FAA’s order, the Appellant approached the Commission with the instant Second Appeal dated Nil.
- Second Appeal No. CIC/CBODT/A/2023/109341
2. The Appellant filed an RTI application dated 26.11.2022 seeking information on the following points:
- (ii) Nursing allowance is come under taxable pay or not. Kindly provide related document in English and Hindi version also.
- (iii) Washing allowance is come under taxable pay or not. Kindly provide related document in English and Hindi version also.
2.1. The CPIO replied vide letter dated 07.12.2022 and the same is reproduced as under:- The information sought is in the nature of giving decision on the issues or opinion/clarification and is therefore not covered under the scope of information as envisaged under Right to information act, 2005, because the information sought requires the CPIO to deduce conclusion from the various provisions of the Income Tax Act and Rules and then provide the same to the applicant. you may refer Income Tax Act, 1961 and Income Tax Rules, 1962 , available in website www.incometaxindia.gov.in to seek replies of your queries. 2.2. Dissatisfied with the response received from the CPIO, the Appellant filed a First Appeal dated 08.12.2022 alleging that the information provided was incomplete, false and misleading. The FAA vide order dated 19.12.2022 upheld the reply given by the CPIO. 2.3. Aggrieved with the FAA’s order, the Appellant approached the Commission with the instant Second Appeal dated 17.01.2023.
3. The appellant remained present through video conference and on behalf of the respondent Mr. Ashwini Kumar, CPIO ITA -I CBDT attended the hearing in Person.
4. The appellant inter alia submitted that the information has been wrongly denied to her. She claimed that the list of taxable, nontaxable and partially taxable allowance has not been provided to her. She gets the nursing allowance and through these RTI Applications she wanted to know whether it is taxable or not.
5. The respondent while defending their case inter alia submitted that a suitable reply as per the provisions of the RTI Act and as per the record available has been furnished to the Appellant. He further stated that the list of taxable and non-taxable allowances is available in Rule 2 of the Income Tax Rules, 1962 .
6. The Commission after adverting to the facts and circumstances of the case, hearing both the parties and perusal of records, observes that the Appellant has not sought for information as per Section 2(f) of the RTI Act as the queries seek for clarifications and answers. For better understanding of the mandate of the RTI Act, the Appellant shall note that outstretching the interpretation of Section 2(f) of the RTI Act to include d
