के (cid:574)ीय सूचना आयोग Central Information Commission बाबा गंगनाथ माग(cid:330), मुिनरका

Baba Gangnath Marg, Munirka नई िद(cid:671)ी, New Delhi – 110067 File No: CIC/MOFIN/A/2024/631785/CCACH CIC/MOFIN/A/2024/631788/CCACH K Uma Shankar .….अपीलकता(cid:330)/Appellant VERSUS बनाम CPIO, Office of the Income Tax Officer, Ward 1(2), 121, Adams Plaza, 60 Feet Road, Tiruppur – 641602 CPIO, Office of the Income Tax Officer, Ward 1(2), 121, Adams Plaza, 60 Feet Road, Tiruppur – 641602 ….(cid:366)ितवादीगण /Respondent Date of Hearing : 11.02.2026 Date of Decision : 10.03.2026 INFORMATION COMMISSIONER : Vinod Kumar Tiwari The above-mentioned Second Appeal are clubbed together as the Appellant as well as the Respondent are same and the subject-matter is similar in nature and hence are being disposed of through a common order.

Relevant facts emerging from appeal:

RTI application filed on : 10.06.2024 CPIO replied on : 19.06.2024 First appeal filed on : 24.06.2024 First Appellate Authority’s order : 12.07.2024 2nd Appeal/Complaint dated : 18.07.2024 Information sought:

1. The Appellant filed an RTI application dated 10.06.2024 (offline) seeking the following information:

“Name of the Assessee: Veerappan Alapappan PAN: AQKPAxxxxx Assessment Year: 2018-19 Relevant Authority: Income Tax Officer, Ward 1(4), Tirupur Reference Document: ITR filed on 31/01/2019 [Ack No.

415072961310119]

With reference to the above, the Applicant would seek the following information from the appropriate authority, being the Central Public Information Officer, under the Right to Information Act, 2005:

Certified Copies of the full ITR Form filed by the Assessee as mentioned above;

Certified Copies of the Books of Accounts maintained by the Assessee for AY 2018-19;

Certified Copies of the full Tax Audit Report filed by the Assessee as mentioned above.”

2. The CPIO furnished a reply to the Appellant on 19.06.2024 stating as under:

“Reply to the above queries in 1,2 & 3: As per Section8(1) (j) of the RTI Act, 2005, "information which relates to personal information, the disclosure of which has no relationship to any public activity or interest, or which would cause unwarranted invasion of the privacy of the individual" is exempt from disclosure. The information sought by you is "Personal Information" within the purview of Section 8(1)(j) of the RTI Act, 2005and hence cannot be disclosed.”

3. Being dissatisfied, the Appellant filed a First Appeal dated 24.06.2024.

The FAA vide its order dated 12.07.2024, held as under:

“7. Having heard both parties, based on the ratio held in Commission's order No CIC/LS/A/2010/ 001044DS in the case of Manoj Kumar Saini vs Income Tax Department dated 24.3.2011, Commission directs respondent CPIO to provide the appellant with the net taxable income in respect of Shri Ajay Kumar Tulsiyan for the financial years 2003-04 and 2004- 05. Disclosure of information is considered necessary for the speedy dispensation of justice and also to provide a level playing field to the appellant to defend himself in a criminal case in which the State the third party.

Considering the above decisions pronounced by the CIC as quoted by the applicant, the order u/s 7(1) of the RTI Act passed by the ITO, Ward 1(2), Tiruppur (PIO), deciding that the information sought is "Personal Information" within the purview of Section 8(1)(j) of the RTI Act, 2005 and hence cannot be disclosed, is acceptable as per the provision of section 8(1)(j) of the RTI Act 2005, since, there is no larger public interest found to be justified in disclosure of such information.

Further, the applicant vide point no. 9 of the grounds on appeal, submitted that the PIO did not consider Section 11 of the Act as the RTI application was made on seeking personal information of a third party. The provision enumerates a procedure where the CPIO is mandated to issue notice to the third party on whom information is requested, seeking his/her opinion and objections on disclosure of the information sought by the applic