Delhi High Court Sets Aside CIC Order Asking CBDT To Provide Information On Shri Ram Janmabhoomi Teerth Kshetra Trust

The Delhi High Court has set aside an order passed by the Chief Information Commission (CIC) directing the Central Board of Direct Taxes (CBDT) to provide information relating to Shri Ram Janmabhoomi Teerth Kshetra Trust, set up by the Union Government 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 passed on November 30, 2022, and allowed the plea of Central Public Information Officer (CPIO) of CBDT.

“….the writ petition is allowed. The Impugned Order dated 30.11.2022 passed by the Ld. CIC is set aside. Pending applications, if any, also disposed of,” the court said.

However, it said 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.

Moondra, in his RTI application filed on February 16, 2021, sought copy of complete application (with all annexures) filed by the Trust for getting exemption or deduction under the relevant provisions for its donations.

He also sought a copy of the Trust deed of Shri Ram Janmabhoomi Teerth Kshetra which was filed with the application for getting exemption or deduction for its donations.

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.

Moondra then filed an appeal which was rejected by the Appellate Authority in June 2021. His second appeal was allowed by the CIC vide the impugned order.

The counsel appearing for CPIO of CBDT submitted 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.

Reliance was placed 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 said case, the 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. It was 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.)

In view of the said decision, the court set aside the impugned order and allowed the plea of CBDT's CPIO.

Importantly, an appeal has been filed today against the January 22 judgment by the RTI applicant Girish Mittal. The division bench headed by Acting Chief Justice Manmohan has asked the parties to file their written submissions. The matter will now be heard in July.

Counsel for Petitioner: Mr. Zoheb Hossain, Mr. Vivek Gurnani, Mr. Sanjeev Menon, Ms. Abhipriya and Mr. Vivek Gaurav, Advocates

Title: CENTRAL PUBLIC INFORMATION OFFICER v. KAILASH CHANDRA MOONDRA

Citation: 2024 LiveLaw (Del) 240

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