The Appellant vide his RTI application sought information on 03 points regarding the request
made to the UK Tax Authorities for exchange of information under an agreement as per Section
90/ 90 A of the IT Act, 1961; copy of all the letters/communications addressed to FT&TR wing
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of the CBDT by the Respondent Public Authority or the assessing officer of the Company at the
time of assessment proceedings for AY 2011-12 in connection with exchange of information
under the DTAA and issues related thereto.
The CPIO, vide its letter dated 26.07.2017, denied disclosure of information under Section 8(1)
(a) and (f) of the RTI Act, 2005. Dissatisfied by the response, the Appellant approached the
FAA. The FAA, vide its order dated 19.09.2017 while referring to the decision of the
Commission in the case of Aseem Takyar vs. CPIO, M/o Defence (File No.
CIC/CC/A/2014/001681-AB) dated 14.09.2016 and the Hon'ble Delhi High Court in B.S.
Mathur vs. PIO and Ors WP(C) No. 295 and 608/2011 dated 03.06.2011, directed the CPIO to
pass a speaking order within 15 days of receipt of this order. Subsequently, the CPIO, vide its
letter dated 28.09.2017 while providing a detailed clarifications, consistently maintained its
earlier decision and denied disclosure of information under Section 8(1)(a) and (f) of the RTI
Act, 2005. Thereafter, the FAA, vide its order dated 22/23.11.2017, stated that the information
obtained from foreign tax authority, for the year under consideration, had not been used against
the Assessee, therefore, the TPO / CPIO was not obliged to disclose the information to the
Assessee. Furthermore, the information obtained by the TPO/CPIO from Foreign Tax Authority
is strictly confidential and could not be disclosed to any person. Considering the confidentiality
clause and further considering the fact that the information was not utilized by the TOP/CPIO
against the Appellant, the order of the CPIO was upheld.