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2025 Supreme(Online)(CIC) 1801
CENTRAL INFORMATION COMMISSION
ANANDI RAMALINGAM, CJ
M. Suresh Kumar – Appellant
Versus
CPIO: Canara Bank, Erode, Tamil Nadu – Respondent
Second Appeal No. CIC/CANBK/A/2024/113253
For the Appellants/Petitioners:
For the Respondents: Vinay Kumar G.
The PIO is only obligated to provide information that is available and maintained under their custody, not to collect unavailable records.
Headnote:(A) Right to Information Act, 2005 - The appellant sought historical tax deduction information from a bank for the financial year 2006-07, which was denied due to the unavailability of records and privacy concerns. The PIO provided available guidelines and information, but the appellant claimed incompleteness. (Paras 1-8)
(B) Information Availability - The PIO is obligated to provide only information that is available and maintained under their custody, and cannot be compelled to collect unavailable information. (Paras 3-4)
(C) Centralization of Records - The centralization of TDS data means that historical records may not be accessible from former branches, impacting the ability to fulfill the RTI request. (Paras 6-8)
Facts of the case:
The appellant filed an RTI request for tax deduction details from 2006-07, which was partially answered by the bank's PIO, citing privacy and record unavailability issues.
Findings of Court:
The Commission found that the PIO had provided all available information and was not obligated to collect further data from past records.
Issues: The main issues were whether the bank provided sufficient information in response to the RTI request and the implications of record centralization.
Ratio Decidendi: The court emphasized that the PIO can only share information in their custody and is not required to gather unavailable records.
Result: Appeal dismissed.
| Table of Content |
|---|
| 1. rti application details and requests (Para 1) |
| 2. cpio's response to rti (Para 2) |
| 3. first appeal and issues raised (Para 3) |
| 4. arguments from both parties (Para 6 , 7) |
| 5. commission's decision on appeal (Para 8) |
ORDER
1. The Appellant filed an RTI application dated 13.11.2023 seeking information on the following points:
a) The Tax Deduction at Source Rules for Salaried Employees of the Bank who fall under the Income Tax guidelines, as in force for the Financial Year 2006-07 (AY 2007-08)
b) The Tax Deduction at Source effected for employees on rolls at Bungalowpudur Branch (DP 1659) for the year 2006-07-especially for the PAN ******715C- month wise.
c) The details of the Tax Deduction so made and the complete details of the remittance by the Branch of such remittance made - employees wise, especially for PAN ******715C, for the FY 2006-07 (AY 2007-08) may kindly be furnished
d) The Tax Deduction at Source effected for employees on rolls of the Bank at the Erstwhile Circle Office Coimbatore for the year 2006-07, with special focus on PAN ******715C-month wise.
e) The details of the Tax Deduction so made and the complete details of the remittance by the Office of such remittances made on behalf of Salaried employees working in the Marketing Department of the then Circle Office Coimbatore, especially for PAN ******715C for the year 2006-07 may kindly be furnished - month wise, etc./ other related information
2. The CPIO replied vide letter dated 08.12.2023 and the same is reproduced as under:-
a. General guidelines on TDS as provided by our TDS wing is as follows;
"With reference to the information sought, following are the provisions of TDS on salary for the FY 2006-07 (point No. a).
Every person who is responsible for paying any income chargeable under the head "Salaries" shall deduct income-tax on the estimated income of the assessee under the head "Salaries" for the financial year 2006-07. The income-tax is required to be calculated on the basis of the rates given below and shall be deducted on average at the time of each payment. No tax will, however, be required to be deducted at source in any case unless the estimated salary income including the value of perquisites, for the financial year exceeds Rs. 1,00,000 or Rs. 1,35,000 or Rs. 1,85,000, as the case may be, depending upon the age and gender of the employee. As per the Finance Act, 2006, Income-tax is required to be deducted under section 192 of the Income-tax Act, 1961 from income chargeable under the head "Salaries" for the financial year 2006-07 (i.e. Assessment Year 2007-08) at the following rates:
| Normal Rates of tax: | Rates of tax for a woman, resident in India and below sixty five years of age: | Rates of tax for an individual, resident in India and of the age sixty five years or more at any time during the financial year | |||
| Where the total income does not exceed Rs. 1,00,000 | Nil | Where the total income does not exceed Rs. 1,35,000 | Nil | Where the total income does not exceed Rs. 1,85,000 | Nil |
| Where the total income exceeds Rs. 1,00,000 but does not exceed Rs. 1,50,000 | 10% of the amount by which the total income exceeds Rs.1,00,000 | Where the total income exceeds Rs. 1,35,000 but does not exceed Rs. 1,50,000 | 10% of the amount by which the total income exceeds Rs.1,35,000 | Where the total income exceeds Rs. 1,85,000 but does not exceed Rs. 2,50,000 | 20% of the amount by which the total income exceeds Rs.1,85,000 |
| Where the total income exceeds Rs. 1,50,000 but does not exceed Rs. 2,50,000 | Rs. 5,000 plus 20 % of the amount by which the total income exceeds Rs. 1,50,000 | Where the total income exceeds Rs. 1,50,000 but does not exceed Rs. 2,50,000 | Rs. 1,500 plus 20 % of the amount by which the total income exceeds Rs. 1,50,000 | Where the total income exceeds Rs. 2,50,000 | Rs. 13,000 plus 30% of the amount by which the total income exceeds Rs. 2,50,000 |
| Where the total income exceeds Rs. 2,50,000 | Rs. 25,000 plus 30% of the amount by which the total income exceeds Rs.2,50,000 | Where the total income exceeds |
