M. Sridhar Acharyulu DECISION
M. Sridhar Acharyulu, Central Information Commissioner
FACTS:
1. The appellant filed RTI application seeking information about J&K NGO's availing GIA under BAJSS/Centralized System of Rajiv Gandhi National Creche Scheme from Central Social Welfare Board and following documents relating to the said information: (1) Copy of Registration Certificate of NGO (2) Copy of PAN Card of the NGO (3) Copy of 12AA Registration with Income Tax Department (4) Copy of 80-G Registration with Income Tax Department (5) Copy of Office Bearers/Managing Committee Members (6) Consolidated Income & Expenditure Account of the Organization for the Financial Year 2013-14, 2014-15 & 2015-16 (7) Copy of ITR with Computation Statement for the Assessment Year 2014-15, 2015-16 & 2016-17. The Deputy Director of Central Social Welfare Board stated that the information sought by the appellant is third party information, hence, cannot be provided.
Decision:
2. The appellant alleged that several NGOs in Jammu and Kashmir are not filing IT returns and seeks to know competition assessment including grants, funds that are received by such organisations in light of the new amendment in Income Tax Act as per which an organisation cannot receive more than Rs. 2,000 in cash.
3. The CPIO could not show how the information sought is personal information of NGO, how it could be classified as 'third party' information, or whether he examined the existence of public interest before rejecting the RTI request. Ms. Pavitra Gupta, Deputy Director contended that it was 'personal' information of the NGO and hence could not be given. Officers could not answer how an organization could have 'personal' information.
4. In a division bench matter between Anil Bairwal v. Commissioner of Income Tax-1, vide file Nos. CIC/DS/A/2011/004218 along with 7 other second appeals, decided on 10.08.2016 by the Hon'ble Central Information Commissioners Shri Basant Seth and Shri M. Sridhar Acharyulu held as under:
"29. Section 138(1)(b) of the Income Tax Act is also similarly couched wit h requirement of examining the public interest factor, which is very significant. This section is referred to by Sh. A.N. Tiwari, IC in Ms. Anumeha, C/O ADR (29.04.2008) which decided:
39. In fact provision for disclosure of such information exists in the Income Tax Act itself. Section 138(1)(b) of the Income Tax Act empowers the Commissioner of Income Tax to disclose, "in public interest", any information which comes into the hands of the public authority. That Section reads as follows:-
"(b) Where a person makes an application to the [Chief Commissioner or Commissioner] in the prescribed form for any information relating to any assessee [received or obtained by any income-tax authority in the performance of his functions under this Act], the [Chief Commissioner or Commissioner] may, if he is satisfied that it is in the public interest so to do, furnish or cause to be furnished the information asked for and his decision in this behalf shall be final and shall not be called in question in any court of law."
40. That this Section states is that that any information in the hands of the Income Tax authorities would be ordinarily held as confidential, but can be made public, if in the judgement of the Commissioner of Income Tax, it serves public purpose. Therefore, the contention that all Income Tax Returns - an information provided by assessees to Income Tax authorities - are permanently barred from disclosure, is not correct. This information can be disclosed in public interest, either in a given case, or a class of cases, under Income Tax laws. As has been shown in the preceding paragraphs there is public interest in disclosing the class of information, viz. Income Tax Returns of the Political Parties.
30. The CPIOs being authorities are under R.T.I. Act, should proceed according to procedure prescribed under that law and consult each and every third party about whose ITR related information is being sought. There is noth........