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  • Section 2(j) of the RTI Act, 2005
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Smart Summary

Structured Summary of the Opinion — Second Appeal No. CIC/CCITJ/A/2018/629028

Factual and Procedural Background

Source material: order dated 05.05.2020 by the Central Information Commission (Information Commissioner Neeraj Kumar Gupta).

The appellant, Shri Saurabh Gupta, filed an RTI application dated 29.05.2018 with the CPIO, Office of the Income Tax Officer, Ward 4(2), N.C.R. Building, Statue Circle, Jaipur, seeking information on nine points. The requests included copies of income tax returns for Assessment Years 2015-16 through 2018-19, gross total income and taxable income particulars for those years, and any property transactions between Sep 2016–May 2018.

The CPIO responded (date recorded as 14.06.2018) but did not provide the information as desired by the appellant. The appellant filed a first appeal on 30.06.2018; the First Appellate Authority disposed of that appeal (order dated 14.08.2018) upholding the CPIO’s reply. The appellant then filed a second appeal under Section 19(3) of the RTI Act before the Central Information Commission (SA filed 18.08.2018). A hearing was held on 05.05.2020: the appellant and the respondent CPIO attended by video-call. The appellant’s written submissions dated 26.04.2020 were taken on record.

Legal Issues Presented

  1. Whether the information sought (detailed income tax returns and related personal financial particulars of the appellant’s wife) is exempt from disclosure under Section 8(1)(j) of the RTI Act as "personal information" whose disclosure has no larger public interest.
  2. Whether the appellant, as the legally wedded husband, is entitled to obtain his wife's financial information (including income tax returns or at least generic details of net taxable/gross income) from the public authority.
  3. If some disclosure is permitted, what is the permissible scope of disclosure (e.g., generic net taxable/gross income versus complete returns, PAN details and other personal particulars)?

Arguments of the Parties

Appellant's Arguments

  • The appellant contended that the information was wrongly denied under Section 8(1)(j) and that, being the legally wedded husband of Ms. Neha Khandelwal, he had a right to the information sought.
  • He asserted that he required the information to defend himself in various pending legal proceedings (maintenance, alleged cruelty and dowry-related matters) involving him and his aged parents.
  • To support his contention he relied on several prior CIC orders (examples cited in his submissions included Kritya Narang, Manoj Chaudhari, Dr. Sanjeev Malhotra, Ravindra Karanjkar, Kirubananthan K, and Juhi Jadli) where disclosure or limited disclosure of spouse-related income details had been ordered or recognised.

Respondent's Arguments

  • The respondent (CPIO) maintained that the information sought was exempt under Section 8(1)(j) of the RTI Act as personal information; third-party consent had been sought and was denied by the third party (the appellant's wife).
  • The respondent referred to several judicial decisions to support non-disclosure, notably the Supreme Court decision in Canara Bank v. C.S. Shyam (Civil Appeal No.22 of 2009 dated 31.08.2017) and certain High Court decisions (including Naresh Kumar Trehan v. Rakesh Kumar Gupta and Shailesh Gandhi v. CIC) and submitted that the FAA had upheld the CPIO’s refusal in its order dated 14.08.2018.

Table of Precedents Cited

Precedent Rule or Principle Cited For Application by the Court (in this opinion)
CBSE v. Aditya Bandopadhyay, 2011 (8) SCC 497 Clarifies the definition/scope of "information" under Section 2(f): an applicant is not entitled to seek "advice" or reasons; only material existing in records is information under the Act. The Commission relied on this authority to emphasise the limits of information disclosure and that opinions/advice are not to be conflated with a duty to provide reasons or generate new material.
Khanapuram Gandaiah v. Administrative Officer and Ors. (S.L.P. No. 34868 of 2009, decided 04.01.2010) Explains that "information" is existing material; an applicant is entitled only to information already in the public authority's possession and the PIO is not obliged to supply reasons for decisions. The Commission referred to this decision to underline that applicants can only access existing records and not expect explanations or reasons beyond recorded information.
Girish Ramchandra Deshpande v. Central Information Commission & ors. (SLP(C) No.27734 of 2012; order dated 03.10.2012) Holds that details disclosed in income tax returns are "personal information" exempt under Section 8(1)(j) unless disclosure is justified by larger public interest. The Commission accepted this principle as a starting point but distinguished it on the facts where marital relationship and competing authorities warranted limited disclosure of generic income information.
Smt. Sunita Jain v. Pawan Kumar Jain and others (W.A. Nos. 168/2015 & 170/2015) (M.P. High Court, 15.05.2018) Holds that where the information seeker is the spouse, the wife is entitled to know the husband’s remuneration; distinguished from Deshpande and allowed disclosure. The Commission treated this High Court decision as a distinguishing authority supporting disclosure to a spouse and relied upon it in permitting generic income disclosure to the appellant (husband).
Rajesh Ramachandra Kidile v. Maharashtra State Information Commission & Ors. (W.P. No. 1766 of 2016) (Bombay High Court, Nagpur Bench, 22.10.2018) Recognises that salary slips contain personal details (deductions, remittances, PF contributions, tax remittances) and such details are personal information; however, in maintenance litigation where wife seeks information, salary details may lose the character of solely personal information. The Commission cited this decision to acknowledge that detailed salary information is personal and exempt in general, but that limited disclosure may be appropriate in the context of marital litigation; the Commission used this reasoning to limit disclosure to "generic" income particulars rather than detailed slips/returns.
Canara Bank v. C.S. Shyam & Anr. (Civil Appeal No.22 of 2009 dated 31.08.2017) Referenced by respondent (full principle not reproduced in the order extract). The respondent relied on this Supreme Court decision in support of non-disclosure; the Commission noted the reliance but found the facts and other authorities led to a limited disclosure outcome in this matter.
Kritya Narang v. CPIO Circle 21(2), New Delhi (CIC order dated 05.03.2020) CIC order (as cited by appellant) resulted in provision of complete income tax returns of spouse. The appellant cited this CIC order as supportive authority; the Commission considered it among other CIC orders favouring spouse access but framed its own narrower relief (generic income details) in light of higher court authorities and facts.
Manoj Chaudhari v. CPIO ITO Ward (3), Pune (CIC order dated 28.01.2020) CIC order (as cited by appellant) resulted in disclosure of generic income details of spouse; referenced the Sunita Jain HC judgment. The Commission noted this CIC order as persuasive support for disclosure of generic income particulars to a spouse and treated it together with other authorities in reaching its limited-disclosure direction.
Dr. Sanjeev Malhotra v. CPIO & ITO Ward (1) (CIC order dated 20.04.2017) CIC order (as cited by appellant) provided generic information of net taxable income/gross income particulars of the wife to facilitate decision-making in litigation. The Commission treated this decision as supportive of providing generic income information to a spouse and incorporated a similar form of limited disclosure in its order.
Ravindra Ramkrushna Karanjkar v. PIO, EPFO, Thane (CIC/EPFOG/A/2017/1783299) CIC order (as cited by appellant) found spouse details were not to be treated strictly as third-party information and were shared. The Commission considered this CIC position among those cited by the appellant that favour sharing spouse-related information in certain circumstances.
Kirubananthan K v. PIO, EPFO, Chennai (CIC/EPFOG/A/2017/315385) CIC order (as cited by appellant) established that a husband can seek salary details and employment status of his wife to defend his interests. The Commission noted this as persuasive support for the appellant’s request to the extent of allowing limited (generic) income disclosure.
Juhi Jadli v. CBDT (CIC/RM/A/2012/000038/LS) CIC order (as cited by appellant) held that a spouse is not a third party while the marriage subsists. The Commission considered this line of CIC authority supporting spouse access and used it to justify restricted disclosure to the appellant.

Court's Reasoning and Analysis

The Commission followed a methodical approach grounded in statutory definitions and higher court authorities:

  1. Statutory starting point: The Commission reproduced and relied on the definition of "information" in Section 2(f) and the "right to information" under Section 2(j) of the RTI Act to emphasise that an applicant is entitled to material already held or accessible by the public authority, and not to unsolicited advice or reasons beyond existing records.
  2. Higher court authorities: The Commission relied on Supreme Court decisions (CBSE v. Aditya Bandopadhyay and Khanapuram Gandaiah) to underline the limits of disclosure and that information must be existing record material; it also relied on Girish Ramchandra Deshpande to recognise that income tax return details are typically "personal information" exempt under Section 8(1)(j) unless outweighed by larger public interest.
  3. Balancing and distinguishing authorities: The Commission noted that some High Court and CIC authorities (notably Smt. Sunita Jain (M.P. High Court) and certain CIC orders cited by the appellant) adopt a different approach where marital relationship and the nature of litigation permit disclosure (at least of remuneration/generic income particulars) to the spouse. The Bombay High Court decision in Rajesh Ramachandra Kidile was cited to demonstrate that detailed salary slips are personal information, but in maintenance litigation a spouse’s right may justify disclosure of income particulars.
  4. Application to facts: Weighing these authorities and the facts of the appellant's case (marital relationship and asserted need for the information to defend in maintenance/other proceedings), the Commission concluded that a limited, proportionate disclosure was appropriate: the appellant was entitled to generic details of his wife's net taxable income/gross income that are held and available with the public authority.
  5. Scope limitation: The Commission emphasised the line between permissible "generic" disclosure and impermissible detailed personal data. It held that detailed documents such as copies of income tax returns, PAN details, and other personal particulars should not be disclosed to the appellant beyond the limited generic income particulars ordered.

Holding and Implications

HOLDING: The appeal is DISPOSED OF with the Commission directing the respondent to provide the appellant with the generic details of the net taxable income/gross income of his wife that are held and available with the public authority within 15 days of receipt of the order.

Implications and immediate effects:

  • The respondent is ordered to disclose only the generic income particulars (net taxable income/gross income) of the appellant's wife that are available with the public authority within 15 days.
  • All other requested material — including copies of income tax returns, PAN details, salary slips, and other personal information of the third party — shall not be disclosed to the appellant, except as specifically permitted above.
  • The Commission did not purport to create a broad new precedent; rather, it applied and reconciled existing Supreme Court, High Court, and CIC authorities to the facts before it to reach a proportionate remedy (limited disclosure to spouse). The decision's immediate consequence is limited to the parties in this case rather than representing a categorical rule overriding established exemptions.

Administrative note: The Commission directed that a copy of the decision be provided free of cost to the parties. The order was signed by Neeraj Kumar Gupta, Information Commissioner, and authenticated by the Deputy Registrar.

    SAURABH GUPTA v. Chief Commissioner of Income Tax (CCA) , Jaipur

    केीय सूचना आयोग Central Information Commission बाबा गंगनाथ माग, मुिनरका Baba Gangnath Marg, Munirka नई िद ी, New Delhi - 110067 ि तीय अपील संा / Second Appeal No. CIC/CCITJ/A/2018/629028 Shri Saurabh Gupta … अपीलकता/Appellant

    VERSUS

    बनाम

    The CPIO, O/o The Income Tax …ितवादी /Respondent Officer, N.C.R. Building, Statue

    Circle, Jaipur, Rajasthan.

    Relevant dates emerging from the appeal:

    RTI : 29.05.2018 FA : 30.06.2018 SA : 18.08.2018
    CPIO : 14.06.2018 FAO :14.08.2018 Hearing : 05.05.2020

    O R D E R

    1. The appellant filed an application under the Right to Information Act, 2005 (RTI Act) before the Central Public Information Officer (CPIO), O/o The Income Tax Officer, Ward 4(2), N.C.R. Building, Statue Circle, Jaipur, Rajasthan seeking information on nine points, including, inter-alia: "(i) A copy of the income tax return for Assessment Year 2018-19; (ii) A copy of the income tax return for the Assessment Year 2017-18; (iii) A copy of the income tax return for Assessment Year 2016-17; (iv) A copy of the income tax return for Assessment Year 2015-16; (v) Gross Total Income, Income chargeable under the Head Salaries, Income from other sources and Total taxable Income for Assessment year 2018-19; (vi) Gross Total

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    Income, Income chargeable under the Head Salaries, Income from other sources and Total taxable Income for Assessment year 2017-18; (vii) Gross Total Income, Income chargeable under the Head Salaries, Income from other sources and Total taxable Income for Assessment year 2016-17; (viii) Gross Total Income, Income chargeable under the Head Salaries, Income from other sources and Total taxable Income for Assessment year 2015-16; and (ix) Any property transaction done between periods Sep,2016-May,2018."

    2. As the CPIO had not provided the requested information, the appellant filed the first appeal dated 30.06.2018 requesting that the information should be provided to him. The first appellate authority was ordered on 14.08.2018 and disposed of his first appeal. He filed a second appeal u/Section 19(3) of the RTI Act before the Commission on the ground that information has not been provided to him and requested the Commission to direct the respondent to provide complete and correct information.

    Hearing:

    3. The appellant attended the hearing through video-call. The respondent, Shri Shailesh Kotiyal, Income Tax Officer, Ward-IV (2) & CPIO attended the hearing through video-call.

    4. The appellant submitted his written submissions dated 26.04.2020 and the same has been taken on record.

    5. The appellant submitted that the information has been wrongly denied to him by the respondent under Section 8(1)(j) of the RTI Act. The appellant stated that he is the legally wedded husband of Ms. Neha Khandelwal and he has the right to get this information. The appellant further stated that he needs this information because he is entangled in a web of frivolous maintenance cases, false cruelty and dowry case (on his aged parents and himself) under domestic violence act, 2005. In support of his arguments, the appellant referred to various orders of the Commission viz.

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    "CIC Judgement - (a) Kritya Narang vs CPIO Circle 21(2), New Delhi, Date of Decision: 05.03.2020 Appeal Number: - CIC/CCITD/A/2018/149667-BJ. As an outcome of the judgement, complete Income tax returns of spouse were provided to the appellant.

    (b) CIC Judgement - Manoj Chaudhari vs CPIO ITO Ward(3), Pune, Date of Decision: 28.01.2020 Appeal Number: CIC/CCITP/A/2018/625333-BJ. As a outcome of this Judgement, Generic income details of spouse was shared to the appellant. In the said judgement, CIC referenced Honorable Madhya Pradesh High court Judgement - 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.

    (c) CIC Judgement: Dr. Sanjeev Malhotra vs CPIO & ITO Ward(1), Date of decision 20.04.2017 As an outcome, Generic information of net taxable income/ gross income particulars of his wife to facilitate judicious decision in this case.

    (d) Ravindra Ramkrushna Karanjkar v. PIO, EPFO, Thane (CIC/EPFOG/A/2017/1783299) As and outcome, spouse details were not considered strictly third party and the same were shared. e) Kirubananthan K

    v. PIO, EPFO,Chennai, CIC judgment CIC/EPFOG/A/2017/315385 In the CIC order, it was established that Husband can defend his interest seeking the salary details and employment status of wife.

    (f) Juhi Jadli vs CBDT, CIC Judgement CIC/RM/A/2012/000038/LS In the CIC order, it was established that Spouse is not a third party if marriage subsists."

    6. The respondent submitted that they have informed the appellant that the information sought by him is exempted from disclosure under Section 8(1)(j) of the RTI Act. He further submitted that third party consent was also sought but third party had denied disclosure of her information sought. The respondent further referred to the judgements of Hon'ble Supreme Court in Civil Appeal No. 22 of 2009 dated 31.08.2017 in the case of Canara Bank Vs. C.S. Shyam & Anr.. He further referred

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    to Hon'ble High Court of Delhi in W.P. 85/2010 & CM No. 156/2010 & 5560/2011 dated 24.11.2014 in the case of Naresh Kumar Trehan Vs. Rakesh Kumar Gupta. He further referred to Hon'ble High Court of Bombay in W.P. 8753 of 2013 dated 06.05.2015 in the case of Shailesh Gandhi Vs. CIC. The respondent submitted that the FAA vide order dated 14.08.2018 had upheld the reply given by the CPIO.

    Decision:

    7. The Commission, after hearing the submissions of the parties and after perusal of records, referred to the definition of information u/s 2(f) of the RTI Act, 2005 which is reproduced below:

    "information" means any material in any form, including records, documents, memos, e- mails, opinions, advices, press releases, circulars, orders, logbooks, contracts, report, papers, samples, models, data material held in any electronic form and information relating to any private body which can be accessed by a public authority under any other law for the time being in force."

    Furthermore, a reference can also be made to the relevant extract of Section 2(j) of the RTI Act, 2005 which reads as under:

    "(j) right to information" means the right to information accessible under this Act which is held by or under the control of any public authority and includes ........"

    In this context a reference was made to the Hon'ble Supreme Court decision in 2011 (8) SCC 497 (CBSE Vs. Aditya Bandopadhyay), wherein it was held as under:

    35..... "It is also not required to provide 'advice' or 'opinion' to an applicant, nor required to obtain and furnish any 'opinion' or 'advice' to an applicant. The reference to 'opinion' or 'advice' in the definition of 'information' in section 2(f)

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    of the Act, only refers to such material available in the records of the public authority. Many public authorities have, as a public relation exercise, provide advice, guidance and opinion to the citizens. But that is purely voluntary and should not be confused with any obligation under the RTI Act."

    Furthermore, the Hon'ble Supreme Court of India in Khanapuram Gandaiah Vs. Administrative Officer and Ors. Special Leave Petition (Civil) No.34868 OF 2009 (Decided on January 4, 2010) had held as under:

    6. "....Under the RTI Act "information" is defined under Section 2(f) which provides: "information" means any material in any form, including records, documents, memos, e- mails, opinions, advices, press releases, circulars, orders, logbooks, contracts, report, papers, samples, models, data material held in any electronic form and information relating to any private body which can be accessed by a public authority under any other law for the time being in force."

    This definition shows that an applicant under Section 6 of the RTI Act can get any information which is already in existence and accessible to the public authority under law. Of course, under the RTI Act an applicant is entitled to get copy of the opinions, advices, circulars, orders, etc., but he cannot ask for any information as to why such opinions, advices, circulars, orders, etc. have been passed."

    7. "....the Public Information Officer is not supposed to have any material which is not before him; or any information he could have obtained under law. Under Section 6 of the RTI Act, an applicant is entitled to get only such information which can be accessed by the "public authority" under any other law for the time being in force. The answers sought by the petitioner in the application could not have been with the public authority nor could he have had access to this information and Respondent No. 4

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    was not obliged to give any reasons as to why he had taken such a decision in the matter which was before him."

    Furthermore, the Commission referred to the judgment of the Hon'ble Supreme Court of India in Girish Ramchandra Deshpande vs. Central Information Commission & ors. SLP(C) No. 27734 of 2012 dated 03/10/2012 wherein it was held as under:

    14. The details disclosed by a person in his income tax returns are "personal information" which stand exempted from disclosure under clause (j) of Section 8(1) of the RTI Act, unless involves a larger public interest and the Central Public Information Officer or the State Public Information Officer or the Appellate Authority is satisfied that the larger public interest justifies the disclosure of such information."

    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

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    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 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

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    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 TI 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. The Commission further observed that the cases/orders as referred by the respondent in support of their arguments are different from the facts of the cases as referred by the Commission above.

    10. Keeping in view the facts of the case and the submissions made by both the parties and 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 his wife held and available with the Public Authority within a period of 15 days from the date of receipt of this order.

    11. The details/copy of income tax returns and other personal information viz. details of PAN card, etc. (and other information sought in the RTI application) of third party need not to be disclosed to the appellant except as mentioned at para no. 10 above.

    12. With the above observations, the appeal is disposed of.

    Page 8 of 9

    13. Copy of the decision be provided free of cost to the parties.

    Neeraj Kumar Gupta (नीरज कुमार गु ा)

    Information Commissioner ( सूचना आयु)

    िदनांक / Date:-05.05.2020 Authenticated true copy (अिभमािणत स#ािपत ित) S. C. Sharma (एस. सी. शमा), Dy. Registrar (उप-पंजीयक),

    (011-26105682)

    Addresses of the parties:

    1. The CPIO, O/o the Income Tax Officer & Nodal CPIO, RTI Cell, Ward 4(2), N.C.R. Building, Statue Circle, Room No. 208, Jaipur, Rajasthan - 302005.

    2. Shri Saurabh Gupta,

    Page 9 of 9

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    SAURABH GUPTA v. Chief Commissioner of Income Tax (CCA) , Jaipur
    (May 5, 2020)