CIC: Director General of Income Tax (Investigation) has been excluded from the purview of the RTI Act except in the case of allegations of corruption or human rights violations; Appellant has not indicated about any such instances in this particular case

Information sought:

1. The Appellant filed an RTI application dated 09.11.2022 (offline) seeking the following information:

“a) Please provide copies of Income Tax notices send to all individuals with reference for the captioned subject.

b) Please provide copies of all submissions made by the individuals (in receipt of the Income Tax notices) to the Income Tax, Investigation deptt.

c) Please provide copies of all demand notices issued to the Individuals by the Income Tax department with reference to the captioned subject.

d) Please provide copies of Income Tax challans of the tax payments made by the individuals pursuance to the Tax demand arising out of the Income Tax notices reference to the captioned subject.”

2. The CPIO furnished a reply to the Appellant on 06.12.2022 stating as under:

“2. Regarding information sought through the RTI application filed, it is stated that as per section 24 of the RTI Act, 2005, certain organizations have been exempted from the purview of RTI Act. Section 24 of the RTI Act is reproduced below for information of the applicant. 24. Act will not apply in certain organizations.-(1) Nothing contained in this Act shall apply to the intelligence and security organizations specified in the Second Scheduled, being organizations established by the Central Government:

2.1 Further, vide notification F. No. 1/7/2007-IR dated 27.03.2008 issued by the Government of India, Ministry of Personnel, Public Grievances and Pensions, Department of Personnel and training, New Delhi has amended the Second Schedule and the Director General of Income Tax (Inv.) has been included at S. No. 16 of the list of organizations which have been exempted from the purview of Right to Information Act, 2005.

 2.2. In view of the above, the application of the applicant seeking information under RTI Act, 2005 cannot be entertained.”

3. Being dissatisfied, the Appellant filed a First Appeal dated 19.12.2022. The FAA vide its order dated 19.01.2023, upheld the reply of CPIO.

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

Relevant Facts emerged during Hearing:

5. The following were present:-

Appellant: Absent

Respondent: Shri Kshitij Maurya, CPIO/DDIT (Inv.), Unit 2 (1), Mumbai, appeared through video conference.

6. The Respondent while defending their case inter alia reiterated the replies given by the CPIO vide letter dated 06.12.2022 and the order passed by the FAA on 19.01.2023. They also submitted that the Appellant is neither TEP filer nor the complainant in the above referred notices/cases.

Decision:

7. The Commission after adverting to the facts and circumstances of the case, hearing the Respondent and perusal of the records, observed that as per the reply given by the Respondent, Director General of Income Tax (Investigation) was included in the list of organisations exempted from the purview of RTI Act, 2005 as per section 24 of the second schedule to the RTI Act, 2005. The Hon’ble High Court of Punjab and Haryana in its decision in Palwinder Sondhi v. Central Information Commission and Ors. WO (C) No. 13211 of 2010 dated 28.07.2010 had observed as under:

“14. Be that as it may, in the context of information sought, I find no fault with the reasons given in the impugned order for not supplying the information as the provisions of Section 24(1) Nothing contained in this Act shall apply to the intelligence and security organisations specified in the Second Schedule, being organisations established by the Central Government or any information furnished by such organisations to that Government: Provided that the information pertaining to the allegations of corruption and human rights violations shall not be excluded under this sub-section: of the Act clearly provide that nothing contained in the Act shall apply to the DRI, it being an organization established by the Central Government. Surely the information sought does not relate to corruption and human right violations as is evident from the nature of information sought. The order under the circumstances does not suffer from arbitrariness...”

8. It is noteworthy to mention that the Director General of Income Tax (Investigation) has been excluded from the purview of the RTI Act, 2005 except in the case of allegations of corruption or human rights violations. The Appellant in this application has not indicated about any such instances of corruption or human rights violations in this particular case.

In view of the above, the Commission finds that appropriate responses have been given by the Respondents and interference from the Commission is not required in this matter.

The appeal is dismissed accordingly.

Vinod Kumar Tiwari

Information Commissioner

Citation: Kartick Mohan Prasad v. Office of the Dy. Director of Income - Tax (Investigation), Mumbai, CIC/DRITI/A/2023/111338; Date of Decision : 01.05.2025