Income Tax Returns Deemed Personal Information, Exempt from RTI Disclosure Without Larger Public Interest
In a significant judgment, the Delhi High Court has set aside an order by the Central Information Commission (CIC) that directed the disclosure of income tax details of Kapil Agarwal, the petitioner, in a matrimonial dispute. The court ruled that such information is considered personal and is exempt from disclosure under Section 8(1)(j) of the Right to Information Act, 2005, unless a larger public interest justifies it.
The petitioner, Kapil Agarwal, challenged the CIC's order dated July 22, 2021, which had mandated the disclosure of his net taxable income from the fiscal year 2007-08 onwards. The order was issued in the context of an ongoing maintenance claim filed by Agarwal's spouse, who argued that knowledge of his income was essential for the adjudication of her maintenance claim.
Justice Purushaindra Kumar Kaurav, presiding over the case, emphasized that income tax returns are personal information and are ordinarily exempt from disclosure unless larger public interest justifies such an action. The court referenced the Supreme Court's decision in Girish Ramchandra Deshpande v. Central Information Commissioner, which established that income tax returns fall under the category of personal information.
The court also addressed the argument of the petitioner's spouse, who contended that the disclosure of Agarwal's income details was necessary for her maintenance claim. Justice Kaurav highlighted the Supreme Court's guidelines in Rajnesh v. Neha, which require both parties in a maintenance dispute to file affidavits disclosing their income, assets, and liabilities. This procedure, the court noted, is sufficient for the adjudication of maintenance claims without necessitating the disclosure of income tax returns through the RTI Act.
In conclusion, the Delhi High Court found that the CIC's directions for disclosure were unsustainable in law and set aside the impugned order. The court reiterated that the parties involved in the maintenance dispute have alternative legal remedies to ensure the disclosure of necessary financial information through affidavits as mandated by the Supreme Court.
The judgment underscores the balance between the right to privacy and the right to information, particularly in the context of personal financial details. This ruling is expected to have implications for similar cases where personal information is sought under the RTI Act in the absence of a demonstrated larger public interest.
Bottom Line:
Income tax returns of an individual are considered personal information under Section 8(1)(j) of the RTI Act, 2005, and are exempt from disclosure unless larger public interest justifies such disclosure.
Statutory provision(s): Section 8(1)(j) of the Right to Information Act, 2005
Kapil Agarwal v. CPIO Income Tax Officer Moradabad, (Delhi) : Law Finder Doc id # 2891854
