TaxTMI 
TaxTMI 
TaxTMI 
2015 (4) TMI 1067
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....lowing information :- (i) Please provide the period during which the benefit of tax deduction on account of payment of rent of Rs. 10,000/- per month for House at Bangalore has been given by the Accounts Section of CESTAT to Shri R.K. Verma while computing his TDS during the aforesaid years. (ii) Please provide the financial year-wise details of the deduction/the tax benefit that has been given to Shri S.K. Verma, Asstt. Registrar for the payment of the rent of Rs. 10,000/- per month for the house alleged to have been taken by him on rent at Bangalore. (iii) Please provide the certified copies of all the Rent Receipts of Rs. 10,000/- submitted by him along with copy of the communication in which he has sought deduction ....
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....efore the application may also be forwarded to them." 2. Though the CPIO under letter dt. 27-2-2015 has furnished the reply enclosing the information, the applicant not satisfied with the reply of the CPIO furnishing the information, has filed this appeal, as according to the applicant in respect of Point A(iii), A(iv), A(v), A(vi) and Point B, only part information has been furnished and the required documents have not been furnished. 3. This matter had been heard on 10-4-2015. 4. Before coming to the point of dispute in this appeal it would be worthwhile stating the background of this RTI application, as disclosed by the CPIO at the time of hearing. 4.1 It appears that Shri S.K. Verma, presently posted as Asstt. Re....
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....letter dated 27-2-2015, while the rent receipt No. 12, dated 1-3-2010 is in respect of "house No. 105S - HIG B7, 4th Cross Road, 5th Phase, Yelahanka, New Town, Bangalore", the Government house allotted to him as per information received on 6-9-2011 was "B-7-105 (Type III), Yelahanka, Bangalore". 6. The information in respect of - (a) period during which the benefit of tax deduction on account of payment of rent of Rs. 10,000/- per month for a house at Bangalore had been given by the Account Section to Shri S.K. Verma; (b) financial yearwise details of deduction/tax benefit given to Shri S.K. Verma for payment of rent of Rs. 10,000/- per month for the house alleged to have been taken on rent at Bangalore" and (c) the name and designat....
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....may be provided forthwith. 8. As regards the points A(iii) and A(iv), the same are in respect of providing certified copies of all the rent receipts of Rs. 10,000/- per month submitted by Shri Verma along with the copy of the communication in which he had sought income tax exemption in respect of HRA and providing certified copy of the communication received from Shri S.K. Verma, Asstt. Registrar, CESTAT, Bangalore under which the lease deed for the house claimed to have been taken by him on monthly rent of Rs. 10,000/- per month had been enclosed. According to the CPIO, who is the Account Officer, these documents are not traceable. With regard to the lease deed, the CPIO in his reply dt. 27-2-2015 to the applicant has stated that the....
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....kar vide judgment dated 13-9-2013 [2013 (297) E.L.T. 500 (Del.)] in a similar matter, where the records of the Ministry of Tourism indicated that certain document sought by the applicant Shri Bhamburkar had been received, but the same was not traceable, Hon'ble High Court has directed that a thorough and meaningful inquiry in terms of the directions of the Central Information Commission (CIC) should be carried out by an Officer not below the rank of Joint Secretary and copy of such commission should be provided to the CIC as well as to the respondent (Shri Vishwas Bhamburkar). In para 7 of this judgment Hon'ble High Court has observed that - "ordinarily, the information which at some point of time or the other was available in the records o....