के न्द्रीय सूचना आयोग Central Information Commission बाबा गंगनाथ मागग, मुननरका

Baba Gangnath Marg, Munirka नई निल्ली, New Delhi – 110067 File No: Total 4 cases.

(1) CIC/CCIB1/A/2024/113456 (2) CIC/CCACH/A/2024/117575 (3) CIC/CCACH/A/2024/120707 (4) CIC/CCACH/A/2025/100448 M Suresh Kumar .….अपीलक VERSUS बनाम

1. CPIO, O/o the Principal Commissioner of Income Tax-1, 63, Race Course Road, Coimbatore – 641018

2. CPIO, Income Tax Officer, Non-Corp Ward 4(4), 63, Race Course Road, Coimbatore – 641018

3. CPIO, Office of the Income Tax Officer, TDS Ward 1, Mayflower Midi City, Trichy Road, Coimbatore – 641018 ….

Date of Hearing : 10.11.2025 Date of Decision : 11.11.2025 INFORMATION COMMISSIONER : Vinod Kumar Tiwari The above-mentioned Appeals have been clubbed together for disposal through common order as these are based on identical issues raised by the same Appellant against same Respondent Public Authority.

(1) CIC/CCIB1/A/2024/113456 Relevant facts emerging from appeal:

RTI application filed on : 28.11.2023 CPIO replied on : 07.12.2023 First appeal filed on : 20.12.2023 First Appellate Authority’s order : 18.01.2024 2nd Appeal/Complaint dated : 16.04.2024 Information sought:

1. The Appellant filed an RTI application dated 28.11.2023 (offline) seeking the following information:

“DETAILS SOUGHT UNDER RIGHT TO INFORMATION ACT a. DETAILS OF TAX ASSESSMENT MADE BY THE DEPARTMENT FOR THE FY 2006-07 (AY 2007-08) in respect of PAN NO. ***** 2715C b. THE Standard Operating Procedure (SOP) followed by the Office of the Principal Commissioner of Income Tax, Race Course Road, Coimbatore in respect of Communications handed over in person / by Registered Post.

I The following were some of the aspects quoted by the IT Department in respect of the Assessee ***** 2715C:

1. The assessee has filed his ROI for the A.Y. 2007-08 on 28.07.2008 declaring income as Rs. 1,80,540/-.

2. The Assessee had claimed an amount of Rs. 11,300/- as TDS deducted by his employer.

3. The return was Processed on 10.03.2010 and since, there was no TDS credit available, a demand of Rs. 17,170/- was raised.

4. This demand along with interest was adjusted by CPC with the refund for the A.Y. 2020-21 and A.Y. 2021-22.

5. The proof of TDS Deduction and Remittance towards the IT payable by the Assessee was informed by the IT Department that the same would be available with Canara Bank only, who was the Employer of the assessee for the F.Y. 2006-07 relevant to the A.Y. 2007-08.

6. The necessary details of such TDS deduction and remittance towards the IT Payable by the Assessee was, directed by the IT Department, to be sought by the Assessee under PAN ACAPS2715C from the Employer.

The advice was followed by the Assessee under PAN ***** 2715C and the details were sought from the Employer, but nothing materialized.

In view of the above, the Assessee under PAN ***** 2715C is left with no other option rather than taking up the matter with the IT Department again.

Kindly provide the following information which is sought under the Right to Information Act:

a. The date of filing of the Return of Income for the AY 2007-08 by the Assessee under PAN Number ***** 2715C b. The Date of Processing of the RETURN OF INCOME for the AY 2007-08 for the Assessee under PAN ***** 2715C c. The reason for such delayed Assessment of IT in respect of the said Assessee under PAN ***** 2715C for the FY 2006-07 (AY 2007-08)

d. The amount claimed as TDS, if any, by the Assessee under PAN *****

2715C for the AY 2007-08 e. The basis upon which the TDS of Rs.11300/- was said to have been claimed by the Assessee, as per IT DEPARTMENT version under PAN ***** 2715C for the AY 2007-08 f. The amount of demand raised by the Income Tax Department as TAX DUES on the Assessee ***** 2715C based on the Return of Income filed by the Assessee ***** 2715C for the AY 2007-08 for PAN ***** 2715C g. The details of the break up of the amount so demanded as raised as TAX Dues by the Income Tax Department from the Assessee ***** 2715C based