RTI to CBDT for documents of a trust having exemption for donations
The information sought is as under: “(1) Please send the copy of complete application (with all annexures) filed by SHRI RAM JANMABHOOM1 TEERTH KSHETRA for getting 2023/DHC/000294 W.P.(C) 340/2023 Page 2 of 7 exemption / deduction u/s 80G(2)(b) for it’s donations as information (2) Please send the copy of Trust Deed of SHRI RAM JANMABHOOMI TEERTH KSHETRA which was filed with the application for getting exemption / deduction u/s 80G(2)(b) for it’s donations as information. (3) Please send the 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 u/s 80G(2)(b) for donations to SHRI RAM JANMABHOOMI TEERTH KSHETRA as information. (4) Please send the copy of Declaration if any filed on behalf of SHRI RAM JANMABHOOMI TEERTH KSHETRA with the application for getting exemption / deduction u/s 80G(2)(b) for it’s donations as information.”
The Appellate Authority relied on the judgement of the ld. Division Bench of Kerala High Court in Bhanunni v. Commissioner, Hindu Religious and Charitable Endowments (Admn.) Department, (2011) 2 KLT 312 which held that Hindu religious institutions and endowments are not ‘public authority’ under the RTI Act. Reliance was also placed on the judgment of the Hon’ble High Court of Andhra Pradesh in G. Rajenderanath Goud v. Government of Andhra Pradesh, WP(C). No. 21677/2007 wherein it was held that religious institutions such as temple, mosques and churches, which are not financed or funded by the government, 2023/DHC/000294 W.P.(C) 340/2023 Page 3 of 7 do not fall within the purview of the RTI Act.
The CIC proceeded on the basis of its own decision in Mrs. Begum Pasha Bee v. CPIO/ ITO (Exemptions) bearing Appeal No. CIC/BS/A/2016/001091-BJ-Final and reversed the findings of the CPIO, CBDT and the Appellate Authority, CBDT vide the impugned order dated 30th November, 2022. The operative portion of the said order of the CIC is as under: “Keeping in view the square applicability of the above decision to the instant matter, the Commission rejects the denial of the information by the CPIO as well as the FAA. Having observed as above, the Commission directs the CPIO to revisit points 1 & 2 of the instant RTI Application and provide the available information to the Appellant within 15 days from the date of receipt of this order. A compliance report to this effect shall be duly sent to the Commission by the CPIO immediately thereafter. 2023/DHC/000294 W.P.(C) 340/2023 Page 4 of 7 It may be noted that no action is warranted with respect to points 3 & 4 of the RTI Application as the Appellant has not sought for a specific record as per Section 2(f) of the RTI Act but has raised speculative queries requiring the CPIO to interpret and deduce the relevance of the records, if any available. ”
That in the order passed by the full bench of the CIC in Rakesh Kumar Gupta v. ITAT (2007) SCC Online CIC 3153 the CIC, in the context of income tax records took a view that if information is being held by a ‘public authority’ in judicial capacity, the provisions of the RTI Act would not prevail. The authorities under the Income Tax Act, as per ld. counsel, act either in judicial or a quasi-judicial capacity. (v) That as per the judgment of the Hon’ble Supreme Court in Girish Ramchandra Deshpande v. Central Information Commr., (2013) 1 SCC 212 the information, which relates to income tax returns etc. would stand exempted from disclosure under Section 8(1)(j) of the RTI Act unless a larger interest justified the disclosure. The relevant part of the said judgement is as under: “The details disclosed by a person in his income tax returns are “personal information” which stands exempted from disclosure under clause (j) of the Section 8(1) of the RTI Act, unless involves a larger public interest and the Central Public Information Officer or the State Public Information Officer or the appellate authority is satisfied that the larger public interest justifies the disclosure of such information.” 2023/DHC/000294 W.P.(C) 340/2023 Page 6 of 7 (vi) That in W.P.(C) 10193/2022 titled CPIO/Dy. Commissioner of Income Tax HQ Exemption, New Delhi v. Girish Mittal having similar circumstances, the ld. Single Judge of this Court vide order 7 th July, 2022 granted stay on the CIC order under Section 8(1)(j) of the RTI Act.