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RTI For Income With PAN

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Dear Sir/Madam,

I hope this letter finds you well. I am writing to request information regarding the generic income of
my wife under the Right to Information Act (RTI), in relation to an ongoing maintenance case.

The judgment passed in Yash Malhotra vs CPIO Income Tax on 27.09.2023 para Number 9 reads as 9.
Taking into consideration the aforementioned analysis and the judgments of the Higher Courts, the
Commission directs the respondent to inform the appellant about the generic details of the net
taxable income/gross income of her husband held and available with the public Authority for the
period 2017-18, within a period of 15 working days from the date of receipts of this order. CIC
Decision No CIC/CCITD/A/2023/622483. Emphasis supplied here I like to clarify that I ______ am
Husband and seeking Generic details of my wife ________ and neither of us fall in the category
of Third party. Hence you are hereby requested to provide the Generic details that I have sought in
my RTI. Please find the order attached.

With reference to the judgement passed of Yash Malhotra vs CPIO, I _____(husband) would like
to seek Generic details of my wife ______, PAN ______. As my family matter is running in _____
Family court, ___ and High court,_____ I need the following details of my spouse accordingly

Please provide generic total income for AY 2015-16, 2016-17, 2017-18, 2018-19, 2019-20, 2020-21,
2021-22, 2022-23, 2023-24 and 2024-25 in following format

Sr. No. A.Ys. Gross Total Income as per ITR


1 2015-16
2 2016-17
3 2017-18
4 2018-19
5 2019-20
6 2020-21
7 2021-22
8 2022-23
9 2023-24
10 2024-25

Spouse's full name : ________

Spouse's date of birth : _________

Spouse's PAN number : _________

Spouse's Father's Name : _________


The information requested is essential for the maintenance case proceedings and to corroborate the
evidence in a maintenance case pending against me, as it will help in determining the financial status
of my wife. It is important to note that this request is made in accordance with the legal
requirements and for legitimate purposes.

For your information:


1) The maintenance cases under section CRPC125 is registered in Honble Family Court of ___
with filing number _______.

2) The maintenance appeal case under section CRPC125 is registered in High Court, ____ with
filing number ________.

I kindly request you to provide the requested information within the statutory time frame as
specified by the RTI Act. If there are any clarifications or additional requirements for processing this
request, please do not hesitate to contact me via the provided email address or phone number.

Yours faithfully,

Name : _________

Phone : _________

Email : __________
के ीय सूचना आयोग
Central Information Commission
बाबागंगनाथमाग, मुिनरका
Baba Gangnath Marg, Munirka
नईदली, New Delhi – 110067

File No : CIC/CCITD/A/2023/622483

YASH MALHOTRA .…..अपीलकता/Appellant

VERSUS
बनाम

CPIO,
lncome Tax Department, ward
no. 58 /7/ Room No 213 D
Second floor Vikas Bhawan,
lP Estare New Delhi-110002.
…. ितवादीगण /Respondent

Date of Hearing : 27/09/2023


Date of Decision : 27/09/2023

INFORMATION COMMISSIONER : Saroj Punhani

Relevant facts emerging from appeal:

RTI application filed on : 10/10/2022


CPIO replied on : 28/12/2022
First appeal filed on : 09/01/2023
First Appellate Authority order : 07/02/2023
2nd Appeal/Complaint dated : 04/05/2023

Information sought:
The Appellant filed an RTI application dated 10.10.2022 seeking the following
information:

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“I am filing this RTI application in respect to the income details of my wife.
Gross Income/Net income of my wife.
Sonal Dhingra – PAN No. BAOPD5266L from AY 2019-20, 2020-21 and 2021-
22.”

The CPIO furnished a reply to the appellant on 02.02.2023 and denied the
information under Section 8(1)(j) of RTI Act.

Being dissatisfied, the appellant filed a First Appeal dated 16.02.2023. FAA’s
order, dated 07.02.2023, upheld the reply of the CPIO with the following
observation-

“As discussed above, the application was disposed off by the concerned
CPIO, ITO Ward 58(7), New Delhi and information was rightly denied in view
of the Hon'ble Supreme Court decision in the case of Girish Ramchandra
Deshpande Vs Central Information Commission & Ors (SLP 27734 of 2012
dated 03.10.2012 and since information relates to personal information, the
disclosure of which has no relationship to any public activity or interest.
Accordingly, the appeal is dismissed and disposed of accordingly.”

Feeling aggrieved and dissatisfied, the appellant approached the Commission with
the instant Second Appeal.

Relevant Facts emerging during Hearing:


The following were present:-

Appellant: Represented by Adv. Anmol Malhotra present in person.


Respondent: Prem Prakash Mehra, ITO Ward 58(7) & CPIO present in person.
Third Party: Represented by Anuj Dhingra, present in person.

The written submissions filed by the Appellant and the Respondent prior to the
hearing are taken on record.

The Appellant stated that he has sought the income related details of his
estranged wife to corroborate evidence pertaining to a maintenance case pending
against him before the Court of Law. However, he is aggrieved with the fact that
the information was wrongly denied by the CPIO under the garb of Section 8(1)(j)
of RTI Act. He urged the Commission for relief to be granted in the matter.
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The CPIO submitted that since the information sought by the Appellant pertains
to the personal information of the third party; therefore, it was denied to him by
invoking Section 8(1)(j) of RTI Act.

The Rep. of third party stated that since such records have already been
produced before the Civil Court during pendency of maintenance case; therefore,
seeking such information through RTI channel won’t serve any public interest, as
such.

Decision:

At the outset, it is noteworthy that this bench has dealt with cases bearing the
same factual matrix and the stance that has been maintained by it so far is that
the information sought for in the RTI Application pertains to the personal
information of a third party and stands duly exempted under Section 8(1)(j) of the
RTI Act. In this regard, the attention of the Appellant(s) has been drawn towards a
judgment of the Hon’ble Supreme Court in the matter of Central Public
Information Officer, Supreme Court of India Vs. Subhash Chandra Agarwal in
Civil Appeal No. 10044 of 2010 with Civil Appeal No. 10045 of 2010 and Civil
Appeal No. 2683 of 2010 wherein the import of “personal information” envisaged
under Section 8(1)(j) of RTI Act has been exemplified in the context of earlier
ratios laid down by the same Court in the matter(s) of Canara Bank Vs. C.S.
Shyam in Civil Appeal No.22 of 2009; Girish Ramchandra Deshpande vs. Central
Information Commissioner & Ors., (2013) 1 SCC 212 and R.K. Jain vs. Union of
India & Anr., (2013) 14 SCC 794. The following was thus held:

“59. Reading of the aforesaid judicial precedents, in our opinion, would


indicate that personal records, including name, address, physical, mental
and psychological status, marks obtained, grades and answer sheets, are all
treated as personal information. Similarly, professional records, including
qualification, performance, evaluation reports, ACRs, disciplinary
proceedings, etc. are all personal information. Medical records, treatment,
choice of medicine, list of hospitals and doctors visited, findings recorded,
including that of the family members, information relating to assets,
liabilities, income tax returns, details of investments, lending and
borrowing, etc. are personal information. Such personal information is
entitled to protection from unwarranted invasion of privacy and conditional
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access is available when stipulation of larger public interest is satisfied. This
list is indicative and not exhaustive…”

Further, in matters concerning the disputes of a husband and wife, the


Commission is guided by a judgment of the Hon’ble Delhi High Court in the matter
of Vijay Prakash vs. Union of India (W.P. (C) 803/2009) dated 01.07.2009
wherein the Court observed that in private disputes such as the present one
between a husband and wife “…The basic protection afforded by virtue of the
exemption (from disclosure) enacted under Section 8(1)(j) cannot be lifted or
disturbed..”
Similarly, in the matter of Madhumala B. R. vs. ACIT, Ward 3(3)(1), Bangalore
based on the same facts in File No. CIC/CCITB/A/2021/609570, the attention of
this bench was invited to the following cases filed by the Income Tax authorities in
Bangalore with the Hon’ble High Court of Karnataka against the orders of the
Commission wherein “gross income” of the spouse was allowed to be disclosed
citing the right of maintenance:

1. Jammula Padma Manjari in W.P. No. 18778 of 2017 (CIC/BS/A/2016/001440-BJ)


2. Gulsanober Bano in W.P. No. 34625 of 2019 (CIC/CCITB/A/2017/180340-BJ)
3. Neena Bhatnagar Mani in W.P. No. 7367 of 2020 (CIC/CCITB/A/2018/106268-BJ)

4. Chhavi Goel Nee Agarwal in W.P. No. 7281 of 2020 (CIC/CCITB/A/2018/120646-BJ)


5. Devyani Lakher in W.P. No. 7453 of 2020 (CIC/PNBNK/A/2018/104442)
6. Princy Amit Jain in W.P. No. 11233 of 2020 (CIC/CCITB/A/2018/164565).

Nonetheless, since the averred Court cases are reportedly under an interim stay
by the Karnataka High Court and the details of the arguments or further orders
are not available on record, this bench has accepted the bar on disclosure thus far
only in the Madhumala case.

Per contra, in the recent past this bench has met with the continuing reliance
placed by a staggering number of applicants on the decision dated 06.11.2020 of
a coordinate bench of the Commission in the Rahmat Bano case, wherein the
disclosure of the gross income was allowed to the estranged wife on the ground
of sustenance and livelihood of the family. The said decision was premised on the
judgments of two High Courts i.e in the matter of Smt. Sunita Jain vs. Pawan
Kumar Jain and others W.A. No. 168/2015 and Smt. Sunita Jain vs. Bharat Sanchar
Nigam Limited and others W.A. No. 170/2015 dated 15.05.2018 by Hon’ble MP
High Court as well as Rajesh Ramachandra Kidile vs. Maharashtra SIC and Ors in
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W.P. No. 1766 of 2016 dated 22.10.2018 by Hon’ble High Court of Bombay
(Nagpur Bench). Thus, while making a reference to the ratio laid down in the Apex
Court judgement in the Girish Ramachandra (supra) case it was held as under in
the Rahmat Bano case:

“However, making a distinction with the said judgment, the Division Bench
of the Hon'ble High Court of M.P. in the matter of Smt. Sunita Jain vs. Pawan
Kumar Jain and others W.A. No. 168/2015 and Smt. Sunita Jain vs. Bharat Sanchar
Nigam Limited and others W.A. No. 170/2015 dated 15.05.2018 had in a matter
where the information seeker had sought the salary details of her husband from
the employer held as under:

"While dealing with the Section 8(1)(j) of the Act, we cannot lose sight of the
fact that the appellant and the respondent No.1 are husband and wife and as
a wife she is entitled to know what remuneration the respondent No.1 is
getting. Present case is distinguishable from the case of Girish Ramchandra
Deshpande (supra) and therefore the law laid down by their Lordships in the
case of Girish Ramchandra Deshpande (supra) are not applicable in the
present case. In view of the foregoing discussion, we allow the appeal and set
aside the order passed by the Writ Court in W.P. No.341/2008. Similarly, the
W.A. No.170/2015 is also allowed and the impugned order passed in W.P.
No.1647/2008 is set aside."

8. Moreover, the Hon’ble High Court of Bombay (Nagpur Bench) in the


matter of Rajesh Ramachandra Kidile vs. Maharashtra SIC and Ors in W.P. No.
1766 of 2016 dated 22.10.2018 held as under:

“8. Perusal of this application shows that the salary slips for the period
mentioned in the application have been sought for by the Advocate. As
rightly submitted by the learned counsel for the petitioner, the salary slips
contain such details as deductions made from the salary, remittances made
to the Bank by way of loan instalments, remittances made to the Income Tax
Authority towards part payment of the Income Tax for the concerned month
and other details relating to contributions made to Provident Fund, etc. It is
here that the information contained in the salary slips as having the
characteristic of personal nature. Any information which discloses, as for
example, remittances made to the Income tax Department towards
discharge of tax liability or to the Bank towards discharge of loan liability
would constitute the personal information and would encroach upon the
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privacy of the person. Therefore as held by the Hon’ble Apex Court in the
case of Girish Ramachandra Deshpande (supra) such an information could
not be disclosed under the provisions of the RTI Act. This is all the more so
when the information seeker is a person who is totally stranger in blood or
marital relationship to the person whose information he wants to lay his
hands on. It would have been a different matter, had the information been
sought by the wife of the petitioner in order to support her contention in a
litigation, which she filed against her husband. In a litigation, where the issue
involved is of maintenance of wife, the information relating to the salary
details no longer remain confined to the category of personal information
concerning both husband and wife, which is available with the husband
hence accessible by the wife. But in the present case, as stated earlier, the
application has not been filed by the wife.

9. Then, by the application filed under the provisions of the RTI Act,
information regarding mere gross salary of the petitioner has not been
sought and what have been sought are the details if the salary such as
amounts relating to gross salary, take home salary and also all the
deductions from the gross salary. It is such nature of the information sought
which takes the present case towards the category of exempted information.

10. All these aspects of the matter have not been considered by the authority
below and, therefore, I find that its order is patently illegal, not sustainable in
the eyes of law.”

9. Taking into consideration the aforementioned analysis and the judgments


of the Higher Courts, the Commission directs the respondent to inform the
appellant about the generic details of the net taxable income/gross income of
her husband held and available with the Public Authority for the period 2017-
2018, within a period of 15 working days from the date of receipt of this order.
Emphasis Supplied

10. The details/copy of income tax returns and other personal information
of third party need not to be disclosed to the appellant except as mentioned at
para no. 9 above.”

Therefore, applying the same yardsticks in favour of the husbands in pursuance of


the Appellant’s plea during the hearing that the information is being requested
for corroborating the evidence in a maintenance case pending against him, the
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Commission directs the CPIO to provide only the “generic details of the net
taxable income/gross income” of the Appellant’s wife for the specified time
period as contained in the RTI Application to the Appellant free of cost within 15
days from the date of receipt of this order. A compliance report to this effect shall
be sent to the Commission by the CPIO immediately thereafter within 7 days.

The appeal is disposed of accordingly.

Saroj Punhani (सरोज पुनहािन)


हािन)
Information Commissioner (सूचना आयु)
Authenticated true copy
(अिभ मािणत स%यािपत ित)

(C.A. Joseph)
Dy. Registrar
011-26179548/ ca.joseph@nic.in
सी. ए. जोसेफ, उप-पंजीयक
दनांक /

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