Queries & Replies

Right to Information Act
 

Last month I departed from the usual contents of this feature. I do it again this month. Hopefully, I shall go back to the usual contents from the next issue.

In the issue of MUMBAI MIRROR of October 23, the newspaper devoted nearly two pages to RTI. It covered interview with Dr. Suresh Joshi, State Chief Information Commissioner (CIC), Maharashtra and status of appeals pending in his office. In my November write-up, I had recorded appeals received up to July 2006 as 2636 – disposal 238 and balance pending 2349. Now statistics till September 2006 are: appeals filed approximately 3900 - disposal 309 and balance pending 3591. It may be noted that the Act provides time limit for PIOs and Appellate Authorities (AA) but no time limit is provided for CIC. Mumbai Mirror journalist, Ms. Bapu Deedwania, also interviewed four individuals involved in RTI promotion and having succeeded in the applications made by them under RTI Act. One of them was me. The report was under the title: “How I got income-tax refund"

Report noted that I had not been given the refunds due to me on my income-tax returns since many years and wherever refunds were received, they were of amounts less than due to me.

Several rectification applications filed and reminders sent brought no result. Finally, I decided to make application under the RTI Act which I did on 16-6-2006. Within a month, I got refund of more than Rs.15,000 and further refunds of more than Rs. 29,000 in October, 2006.

Two pages in the newspapers on my request also covered box item for our RTI clinic, giving BCAS telephone numbers. Few CAs and few citizens after reading these pages visited our clinic wanting to apply under RTI to get their refunds. Some CA friends called me and sought the information on phone. I now decide to give details about how I went about it to get pending issues resolved at IT Office. I have been doing it for myself, my family members, my clients and my friends.

RTI is very simple Act with very simple procedure for making applications and with very expeditious results, mostly positive and successful. There are at times hurdles. At our clinic where we have already completed 16 sittings, the experience is mixed, citizens are suffering due to lethargy, non-accountability and corruption at various levels. Citizens have felt helpless. RTI can help them. Lot of work needs to be done to improve benefits of the Act to the citizens. BCAS Foundation is committed for it. Readers may extend their hands to help.

If your refunds, rectifications, other matters like not getting orders to give effect to appellate orders etc. are pending since long, reminders not bringing any results, you may make application under RTI Act to the Commissioner of Income-tax (CIT) under whose jurisdiction you are assessed to tax. CIT has to dispose your application within thirty days of the receipt of the request (section 7 of the RTI Act). In other words, normally you will get your work done within these 30 days; i.e., Assessing Officer will send the required orders like intimations, orders u/s.154 etc. with refunds etc. and CIT then will reply to your application within 30 days stating that your application has been attended and you must have received the refund orders etc. At times, there may be delay in getting some refunds as in my case but you will get them ultimately.

You will not believe how simple it is and how fast. But believe me it is so. If the issue is connected with appellate matter in IT department, please note that all CIT (A)s are also PIOs and you may write to the concerned CIT(A) if the appeal is pending since long and not heard or after having been heard, the Order is not received by you etc.

The present interpretation of the relevant provisions of the Act on who can apply (as discussed in Nov., 2006 BCAJ) is that only citizens of India can apply. Hence, if the information (action) sought is in the matter of any firm, company, trust, HUF etc. the application will have to be made by the relevant partner, the director, the trustee, karta, etc. If the application is for any client, he will have to make the application himself.

There are two approaches in making an application seeking information. I briefly narrate rather than discuss at length.

One approach is to ask questions in the manner which pinpoint defaults and persons who are responsible for delays and asking broad questions, more on macro level e.g., in the information sought one asks :

• Does your concerned officer maintain rectification register? Are there any CBDT instructions on the subject of rectifications? If yes, please give copy and inform whether these are followed in your charge.
   

• If the officer has defaulted in carrying out these instructions, any action is taken against him? if yes, what? if not, why not?

This approach embarrasses the PIO and often replies to such questions are avoided but the work gets done

Second approach is to just seek status of your pending matters and request information as to when action on the same will be taken.

My approach is the second one. In the beginning, I was advised by some RTI activists to take the first approach as above. However, my approach in the beginning was mixed as you will observe from my application but later on I have adopted the second approach as above. We want cordial relations with the department with whom we deal on ongoing basis and yet get results. Indirectly, second approach does achieve the purpose of improving the functioning of the department but the approach is unconfrontational and yet demands action by the power of RTI Act.

I have made number of applications under RTI Act and results are 100% successful though I have encountered some difficulties at times and some queer results. I shall report on ongoing basis my experiences in this regard in this column.

At the end of this piece I annex copy of the application I made for my HUF’s pending matters.

Application details:

• Application dated 1-6-2006 furnished to CIT on 6-6-2006
   

• At that time, procedure for paying application fee was cumbersome. One had to obtain challan from CIT’s office, fill it up and go to designated State Bank of India and pay Rs. 10 and then attach paid challan with the application. Now, simple procedure for paying fee for applications to the Central Government Authorities ( e.g. Income-tax department) has been worked out. One goes to any of the designated post office (for list of such post offices in Mumbai, refer BCAS Foundation’s Citizen’s Guide – FAQs on the RTI Act, 2005), pays Rs. 10, one will get a receipt (like speed post payment receipt), which is to be attached with the furnishing of the application. (At GPO, the counter accepting RTI application fee is No. 15). If one desires, post office would also forward the application (free of charge). I do not do this. I get acknowledgment. immediately as I directly submit to the concerned CIT’s office.

On 7-7-2006. I received from the assessing officer refunds of tax with some interest for A.Ys. 2002-03, 2004-05 & 2005-06 of Rs. 15,396 with intimations, order u/s 154 etc.

On 7-7-2006 I also received in response to my application under RTI from CIT the “Order u/s. 7 of RTI Act” dated 5-7-2006 which inter alia stated that certain refunds have been issued and for other matters records are not traceable and I should furnish the same for which A.O. will write to me.

A.O. also sent me details of documents required vide his letter dated 6-7-2006 and received on 7-7-2006.

I submitted all documents, indemnity bond on stamp paper of Rs. 200 for refund of A.Y. 2000-01 as said return was not traceable. I also applied for rectifications for A.Ys. 2004-05 and 2005-06 for which refunds received needed rectification for further interest etc.

On 5-10-2006 I received from the assessing officer refunds of Rs. 19,140 for A.Ys. 1998-99, 1999-00, 2000-01 and further refunds for A.Ys. 2004-05 and 2005-06, all with the orders u/s 154 etc. ITNS 150 and other relevant papers. Finally, on 12-10-2006 I received last refund due of Rs. 10,646 for A.Y. 2001-02

Thus, application under RTI has resolved all my pending matters and I have received Rs. 45,182, tax refund of Rs. 30,950 and interest u/s. 244A of Rs.14,232.

Most of my clients and I who receive such refunds from I T Offices in response to RTI applications give donation of Rs. 5,000 to BCAS Foundation.

In conclusion, I advise our members and others to use RTI Act for their benefit and benefit of citizens at large. Please take interest for its spread and positive use and benefits. Please donate some money to BCAS Foundation to enable it to do more than it has been doing now.

The Right to Information Act, 2005

Form of Application for Maharashtra —

To be used for Central Government bodies

ANNEXURE A

(see rule 3)

Format of application for obtaining information under the Right to Information Act, 2005

To

The Public Information Officer :     Commissioner of Income-tax City-12,
                                               Mumbai

(Name of the Office with Address)

(1) Full name of the applicant :     Narayan Varma

(2) Address: (Res.)                     56-B, Mittal Tower 210, Nariman Point
                                               Mumbai – 400 021.

(3) Particulars of the information required

(i)	Subject matter of Information:	For my HUF tax matters as enclosed
(ii)	The period to which the information relates:
(iii)	Description of the information required
(iv)	Whether the information is required by post or in person: (the actual postal charges shall be included in additional fees)	In person, on getting intimation on 9821096052 same would be collected
(v)	In case by post : (Ordinary, Registered or Speed )	N.A.

Place: Mumbai                                                                                                             Narayan Varma
Date: 1-6-2006

Note: Pay Rs. 10 by cash or by pay order. For Maharashtra Government bodies you can also affix a 10 rupee Court Fee stamp on the application as application fee.

ENCLOSURE TO APPLICATION IN ANNEXURE A

In the matter of Narayan Varma HUF

(i)	Subject matter of information: Rectifications and Refunds due on Income-tax returns
(ii)	The period of which the information relates: A.Ys. 1998-99, 1999-00 & 2001-02 A.Ys. 2000-01, 2002-03, 2004-05 & 2005-06
(iii)	Description of the information required:

(a)	What is the status of application for rectification pending as under: A.Y. 1998-1999 Application made vide letter dated 22-9-2000	Xerox enclosed
	A.Y. 1999-2000 Application made vide letter dated 24-2-2001
	A.Y. 2001-2002 Application made vide letter dated 3-4-2003
(b)	What is the status of refunds due pending for the returns of income furnished as under:
	A.Y. 2000-01 Refund due Rs. 9,078 with interest thereon for the return of income furnished on 30-6-2000
	A.Y. 2002-03 Refund due Rs. 3,803 with interest thereon for the return of income furnished on 28-6-2002
	A.Y. 2004-05 Refund due Rs. 8,245 with interest thereon for the return of income furnished on 23-8-2004
	A.Y. 2005-2006 Refund due Rs. 3,263 with interest thereon for the return of income furnished on 31-8-2005
(c)	Please inform whether there is any system to attend to Grievance petitions, correspondence etc. being received and in particular in the context of following:
	Grievance petition dated 3-5-2005 to CCIT VII with copies marked to CIT 12 and ITO 12(3)(3), delivered on 5-5-2005 (copy enclosed).
	What is the status of above Grievance petition?