Income tax returns are personal information exempt from disclosure under the RTI Act unless larger public interest is proven. Maintenance disputes require a procedural approach, not an RTI application.

CAV ORDER

1. The Petitioner/Income Tax Officer is before this Court seeking for the following reliefs:

“a) Issue a writ of certiorari to quash the order dated 12.4.2019 bearing File No. CIC/CCITB/A/2017/180340-BJ passed by the second respondent produced as Annexure-D and etc.

b) Issue such other writ or directions deems fit to grant the facts and circumstances of the present case in the interest of justice and equity.”

2. The Petitioner, who is serving as the Chief Public Information Officer (CPIO) at the Central Processing Centre of the Income Tax Department, Bengaluru, was seized of an application dated 07.08.2017 submitted by Respondent No.1 under the provisions of the Right to Information Act, 2005 (for short, “the RTI Act”). Respondent No.1, who is the wife of Sri Zafar Ali Asar Ali Ansari, sought disclosure of certain information relating to her husband. The information requested pertained to the Assessment Years 2012– 2017 and included copies of his Income Tax Returns, details of tax paid, and the name and address of the bank(s) connected with his financial records.

3. Upon consideration of the request, the Petitioner, by order dated 31.08.2017, rejected the application invoking Section 8 (1)(e) of the RTI Act. The rejection was premised on the ground that the information sought constituted third-party information held by the Income Tax Department in a fiduciary capacity and was therefore exempt from disclosure. It is stated that notice under Section 11 of the RTI Act was issued to the concerned third party, namely Sri Zafar Ali Asar Ali Ansari. However, no response was received from him within the prescribed period.

4. Aggrieved by the rejection, Respondent No.1 preferred a statutory appeal dated 07.09.2017 before the Joint Commissioner of Income Tax (CPC), who was functioning as the First Appellate Authority under the RTI Act. The Appellate Authority, by order dated 23.09.2017, dismissed the appeal. It was held that the information sought fell within the exemptions contemplated under Section 8 (1) of the RTI Act and that the Income Tax Department holds such information in a fiduciary relationship. The Appellate Authority further observed that disclosure of such information to a third party would be permissible only if a larger public interest so warranted, and concluded that no such larger public interest had been established by Respondent No.1.

5. Thereafter, Respondent No.1 carried the matter in a second appeal before the Central Information Commission. The Commission, by order dated 12.04.2019, allowed the appeal and directed the Petitioner to furnish the information sought, placing reliance upon an earlier order passed in W.P. No. 18778/2017 (Smt. Jammalu Padma Manjari v. CPIO & DCIT). It is this order dated 12.04.2019, passed by the Central Information Commission, that is called in question in the present writ petition.

6. Sri Y.V.Ravi Raj, learned counsel appearing for the Petitioner, would submit that:

6.1. Insofar as the justification for rejection is concerned, the Petitioner contends that the information sought by Respondent No.1 constitutes purely private and personal information relating to her husband. It is submitted that such information was furnished by the assessee to the Income Tax Department exclusively for the purpose of assessment and compliance under the provisions of the Income- tax law. According to the Petitioner, the Department receives and retains such material in a fiduciary capac