The Delhi High Court has set aside an the Chief Information Commission (CIC) order directing the Central Board of Direct Taxes (CBDT) to disclose information relating to Shri Ram Janmabhoomi Teerth Kshetra Trust. The Trust was established by the Centre to construct and manage the Ram temple in Ayodhya, under the Right to Information Act, 2005.
Justice Subramonium Prasad set aside the CIC order which was pronounced on November 30, 2022, and allowed the plea of the Central Public Information Officer (CPIO) of CBDT.
However, the Delhi High Court clarified that it is always open for the RTI applicant, Kailash Chandra Moondra, to approach the appropriate authority under the Income Tax Act to seek information as sought for in the RTI application.
Kailash Chandra Moondra, in his RTI application lodged on February 16, 2021, sought a copy of complete application with all annexures, filed by the Trust for getting exemption or deduction under the relevant provisions for its donations.
Additionally, the petitioner also sought a copy of the Trust deed of Shri Ram Janmabhoomi Teerth Kshetra which was registered with the application for getting exemption or deduction for its donations. Notably, the CPIO of CBDT had denied the information to Moondra under Section 8(1)(j) of the Right to Information Act, 2005 on April 05, 2021. Subsequently, he filed an appeal which was rejected by the Appellate Authority in June 2021. Notably, his second appeal was allowed by the CIC vide the impugned order.
Appearing for CPIO of CBDT, the counsel contended that the information pertaining to an assessee cannot be granted under the RTI Act in view of Section 138(1)(b) of the Income Tax Act, 1961.
While setting aside the CIC order, the bench relied on a recent judgment delivered on January 22 by Justice Prasad in the case of CPIO/Dy. Commissioner of Income Tax HQ Exemption, New Delhi vs. Girish Mittal.
In the aforesaid case, the High Court had set aside a CIC order directing the Income Tax (IT) department to provide details regarding the tax exemption granted to the PM Cares Fund under the Right to Information Act, 2005. The court observed that the CIC does not have the jurisdiction to direct furnishing of information provided for in Section 138 of the Income Tax Act (disclosure of information respecting assessees.)
Considering the above decision, the court set aside the impugned order and allowed the plea of CBDT’s CPIO. The matter will now be heard in July.