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R.K. Jain Versus Rajender Prasad, CPIO, CESTAT

2015 (4) TMI 1067 - CESTAT NEW DELHI

RTI application - Held that:- Point A(v) is about the address of the house stated to have been taken on rent of ₹ 10,000/- by Shri S.K. Verma at Bangalore. Point A(vi) is about providing the address of all the Government quarters/residential accommodation allotted to Shri S.K. Verma during his tenure at Bangalore. Point B is regarding providing of details of information whether the matter regarding fraudulent claim of income tax deduction by Shri Verma by showing Government quarter as priv .....

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opy 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 ₹ 10,000/- per month had been enclosed. In respect of as regards Point A(iii) and A(iv) regarding supply of certain documents (rent receipts and rent agreements), the Registrar should depute a res .....

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- 24/2015 - Dated:- 10-4-2015 - Shri Rakesh Kumar, First Appellate Authority The applicant vide application dated 30th January 2015 filed under Section 6 of the RTI Act, 2005 had sought the following information :- (A) The applicant has learnt that Shri S.K. Verma, Asstt. Registrar, CESTAT during the year 2009, 2010 and 2011 has submitted Lease Agreement and Rent Receipts for payment of ₹ 10,000/- per month for House in Bangalore. In this regard, you are requested to provide the foll .....

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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 ₹ 10,000/- submitted by him along with copy of the communication in which he has sought deduction from payment of income tax/TDS for the said amount. (iv) Please provide certified copy of the communication received from Shri S.K. Verma or CESTAT, Bangalore, under which the lease deed for the aforesaid house taken on rent for ₹ 10, .....

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sp;Please provide details of the information whether the matter regarding fraudulently claiming the income tax deduction by Shri S.K. Verma by showing a Government quarter as private property and then claiming income tax deduction for the monthly rent of ₹ 10,000/-, has been brought to the notice of the Registrar of the CESTAT and the Hon ble President of the CESTAT. (C) Please provide the names and designation of the First Appellate Authority at CESTAT, Delhi and number of days the F .....

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ed 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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ons alleged to have been received from Shri Verma, he during his posting at Bangalore was staying in a rented house, not in the Government accommodation. It also appears that besides drawing HRA while staying in a Government quarter and non-deduction of the licence fee, Shri Verma had also produced rent receipt along with rent agreement for claiming Income Tax exemption in respect of the house rent allowance being drawn by him. According to CPIO, this irregularity was detected when on Shri Verma .....

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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 ₹ 10,000/- per month for a house at Bangalore had been given by the Acco .....

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in respect of the points A(iii), A(iv), A(v), A(vi) and B. 7. Point A(iii) is for providing certified copies of all the rent receipts submitted by Shri S.K. Verma along with the copy of the communication in which he has sought income tax exemption on HRA being claimed by him. Point A(iv) is about providing certified copy of the communication received from Shri S.K. Verma under which the lease deed for the house taken by him on rent of ₹ 10,000/- per month at Bangalore had been forwar .....

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income tax deduction for the monthly rent of ₹ 10,000/- has been brought to the notice of the Registrar and Hon ble President. 7.1 In my view the information/factual position in respect of point A(v), A(vi) and B can be provided. Accordingly the same 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 ₹ 10,000/- per month submitted by Shri Verma along with the copy of the co .....

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has stated that the same is not traceable and with, regard to the rent receipts, except for copy of one rent receipt, other rent receipts are not available. However, photocopy of the letter dated 7-6-2010 of Shri S.K. Verma, the then Asstt. Registrar, Bangalore addressed to Drawing and Disbursement Officer, CESTAT, New Delhi, does indicate that under this letter, beside the computation of his income, salary statement etc. he had enclosed the rent receipt and rent agreement . The rent receipt No .....

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mentioned in the rent receipt was a Government quarter which has been allotted to him. If this is so, presenting rent receipt by Shri Verma showing the Government quarter allotted to him as having been taken on rent would be a serious mis-conduct. In this background it is all the more necessary to make all possible efforts to trace the document - the rent agreement and the rent receipts. 9. Hon ble Delhi High Court which is the Jurisdictional High Court, in the case of Union of India v. Vis .....

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ommission 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 of the government, should continue to be available with the concerned department unless it has been destroyed in accordance with the rules framed by that department for destruction of old record and therefore when an information is sought a .....

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