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Wife not entitled to seek details of income tax returns of her husband under the RTI Act, 2005 but may know gross annual income

In Amrita Chatterjee v. CPIO, Income Tax Officer, against the question whether the appellant claiming to be the legally wedded wife of Mr Suman Chatterjee is entitled to seek details of his income tax returns i.e. Form 16, the Appellate Commission referred to the Delhi High Court decision in Vijay Prakash v. UOI,  wherein it was clarified that in a private dispute between husband and wife, the basic protection afforded by virtue of exemption from disclosure enacted under Section 8(1)(j) cannot be lifted or disturbed unless the petitioner is able to justify how such disclosure would be in ‘public interest’.

Bench noted that in the present matter, the appellant did not succeed in establishing the information sought was for a larger public purpose.

Commission decided that since the filing of income tax returns by an individual is not a public activity and rather it is in the nature of an obligation which a citizen owes to the State. The said information cannot be disclosed to the appellant in the absence of any larger public interest.

Further adding to the above analysis, Bench stated that according to Section 2(n) of the RTI Act, 2005 any person other than the citizen making a request for information can be termed as ‘third party’. Therefore, appellant being a person other than the RTI applicant surely comes within the definition of ‘third party’.

Bench did not find any public interest which outweighs the harm caused in its disclosure.

In light of several decisions of the Supreme Court and High Court, Commission opined that in the absence of any larger public interest in the matter, the appellant was not entitled to seek the details of the Income Tax returns filed by the third party, Mr Suman Chatterjee which is exempted under Section 8(1)(j) of the RTI Act, 2005.

Another significant point to be noted was that the appellant sought the disclosure of at least the ‘gross annual income’ of her husband so that she could defend her matrimonial case. Considering the said marital discord between the husband and wife vis-à-vis her right of maintenance, Commission opined that the respondent should consider providing the numerical figures of the gross annual income of her husband.

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