RTI rulings on I-T returns not uniform

RTI rulings on I-T returns not uniform

Test Of Public Interest Is Interpreted Differently By Income Tax Officials
10th nov 2011

Mahalingam Ponnusamy TNN

Chennai: Is it possible for a citizen to access details of income tax returns filed by individuals and organizations by invoking the Right To Information (RTI) Act
The answer is both yes and no.For,too much discretion vested with the income tax authorities as well as officials designated as public information officers (PIO) under the RTI Act has resulted in utter lack of uniformity on results.
For instance,information relating to a Chennai-based charitable trust Muthamizh Peravai was furnished to RTI activists,whereas the details of IT returns filed by another trust Manitha Neyam Charitable Trust were denied to activists.Incidentally,the first trust is run by former chief minister M Karunanidhis nephew P Amirtham,whereas the second trust belongs to AIADMK leader and the new mayor of Chennai Saidai Duraisamy.
Whenever applications are filed seeking details of I-T returns of individuals or organizations,officials turn to Section 8(j) of the RTI Act for guidance.The provision says the officer could part with the information if he is satisfied that the larger public interest justifies the disclosure of such information.It also adds that information which cannot be denied to the Parliament or a state legislature,shall not be denied to any person.The assessee,whose I-T returns are sought by the applicant,too is given an opportunity to object or permit furnishing of such information.Of course,even in case of objection,the public information officer has the authority to overrule objections and disclose information.
The I-T Act accepts that the department is dutybound to supply information sought by legislature.Then,why do they hesitate to furnish the information to public, asked V Gopalakrishnan,an activist who filed an RTI application with the I-T department seeking copies of I-T returns.Recently,the department refused to furnish a copy of the I-T returns of Manitha Neayam Charitable Trust,founded and run by Chennai mayor Saidai Duraisamy and his family members.The Manitha Neayam IAS,IPS free coaching centre was established under this trust in December 2006.
In a stark contrast to this refusal,the same I-T department parted with information relating to another highprofile trust recently.Though Muthamizh Peravai at Mylapore is managed by the Kalaignar TV director and former CM Karunanidhis nephew Amirtham,activists were able to get information about its I-T returns.The annual tax returns of bigger political establishments such as the Indian National Congress (INC) too had been obtained under the RTI Act,say activists,lamenting the whimsical refusal of the I-T department to disclose information relating to Manitha Neyam Charitable Trust.
There are no clear and uniform decisions on such applications.Some public information officers at I-T department furnish the return details,but most others refuse to furnish the documents, Gopalakrishnan said.
Goplakrishnan sought the I-T returns and balance sheet submitted by the Manitha Neayam Charitable Trust from 2000 to 2011.In a reply dated October 21,the chief public information officer in I-T department said: The information sought for is filed before me in a fiduciary relationship and nothing in the (RTI) petition indicates the involvement of any larger public interest.As such,the information sough for cannot be furnished.
As per Section 138(b) of the I-T Act an income tax authority may furnish information relating to I-T returns if he is satisfied that it is in the public interest to do so.