Details of Income Tax Returns cannot be Disclosed through RTI Act: CIC [Read Order]

Income Tax Return Document - Income Tax Return - Finance Ministry - Taxscan

The Central Information Commission, held that the details of Income Tax Returns of assesses cannot be provided through Right to Information Act for the reason that the same would infringe the concerned persons right to privacy and the same is squarely covered under section 8(1)(j) of the Right to Information Act 2005.

The appellant vide an RTI application sought for the details of Income tax on Capital Gain earned by a third party. The Income Tax authorities denied the information to the applicant by invoking section 8 (1)(j) of the RTI Act, 2005.

The authorities were of the opinion that disclosure would cause unwarranted invasion to the privacy of the concerned assessee and no larger public interest was involved which would justify in acceding to the request of the applicant.

Against the above order, the applicant approached the first appellate authority, who had confirmed the impugned order by relying upon the Apex Court decision in the case of Girish Ramchandra Deshpande vs. Central Information Commission & ors.

Before the Commission, the appellant-applicant contended that the ITR details of the concerned party was sought as the matter was related to Revenue to the Government towards Capital Gains Tax.

The IT authorities, on the other hand, submitted that the documents/evidences pertaining to the said matter could be filed by the Appellant in the IT Department and due necessary action would be undertaken in accordance with the provisions of the IT Act, 1961 but the ITR details of the concerned third party as sought by the Appellant in his RTI application could not be disclosed under the RTI Act, 2005.

The Central Information Commissioner, Bimal Jhulka, a former IAS Officer, who penned the order, noted that the appellant was not able to contest the submissions of the Respondent or to establish the larger public interest in disclosure which outweighs the harm to the protected interests. Analyzing the decisions of various Courts, the Commission upheld the orders of the lower authorities.

Read the full text of the Order below.

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