Delhi High Court: The present petition was filed by petitioner seeking quashing of the order dated 30-11-2022 (‘impugned order’) passed by the Central Information Commission (‘CIC’), whereby the CIC allowed Second Appeal filed by respondent, seeking copy of complete application filed by Shri Ram Janmabhoomi Teerth Kshetra for getting exemption/deduction under the Income Tax Act, 1961 (‘the Act’) for its donations. Subramonium Prasad, J., set aside the impugned order and held that it was always open for respondent to approach the appropriate authority under the Act to seek information as sought for in the RTI application.
Respondent filed an RTI application dated 16-2-2021 seeking copy of complete application (with all annexures) filed by Shri Ram Janmabhoomi Teerth Kshetra for getting exemption/deduction under Section 80-G(2)(b) of the Act for its donations. Respondent also sought copies of all the documents, reports, department’s internal reports, objects and notes available on the official file of the application for getting exemption/deduction under Section 80-G(2)(b) of the Act for donations to Shri Ram Janmabhoomi Teerth Kshetra.
The aforesaid information was denied to respondent under Section 8(1)(j) of the Right to Information Act, 2005 (‘RTI Act’) vide order dated 5-4-2021. Respondent, thereafter, filed an appeal against the said order dated 5-4-2021 which was rejected by the Appellate Authority vide order dated 9-6-2021. Respondent, thereafter, filed a second appeal before the CIC against the said order dated 9-6-2021. The CIC allowed the Second Appeal filed by respondent vide the impugned order dated 30-11-2022.
Petitioner relied on CPIO v. Girish Mittal, 2024 SCC OnLine Del 390 and submitted that the information pertaining to an assessee could not be granted under the RTI Act in view of Section 138(1)(b) of the Act.
The Court allowed the writ petition and set aside the impugned order dated 30-11-2022 passed by the CIC. Further, the Court held that it was always open for respondent to approach the appropriate authority under the Act to seek information as sought for in the RTI application.
[Central Public Information Officer v. Kailash Chandra Moondra, 2024 SCC OnLine Del 1513, Order dated 28-2-2024]
Advocates who appeared in this case :
For the Petitioner: Zoheb Hossain, Vivek Gurnani, Sanjeev Menon, Abhipriya, Vivek Gaurav, Advocates
