Central Public Information Officer v. Kailash Chandra Moondra (2023) 292 Taxman 385 (Delhi)(HC)

Right to Information Act, 2005

S.8: Exemption from disclosure of information- Donation – CBDT- Shri Ram Janmabhoomi Teerth Kshetra Trust- CPIO having made out a prima facie case for grant of interim relief, order shall remain stayed till next hearing and no coercive steps shall be taken against CPIO, pursuant to same . [ S.8(1)(e), 8(1)(j) , 11, 19(4)(ii), Income -tax Act , 1961 , S.80G(2)(b) , 119 , 138, Art.226 ]

Applicant filed RTI application with CPIO, CBDT seeking information related to application filed by `Shri Ram Janmabhoomi Teerth Kshetra Trust’ for getting deduction under section 80G(2)(b) of Income-tax Act. CPIO denied the  information under section 8(1)(j) of the Act.  Applicant approached Appellate Authority by way of an appeal . Appellate Authority, upheld order of CPIO, and also stated that information sought in RTI application was protected under section 8(1)(j) and section 8(1)(e) as CBDT was holding said information in fiduciary capacity also held that  public interest in matter had not been disclosed, which was a mandatory requirement under section 11 for disclosure of confidential and personal third party information . On second appeal, CIC reversed orders of CPIO and Appellate Authority   CPIO sought quashing of impugned order passed by CIC – It was found that CIC (i) did not issue notice to Trust whose information was sought as mandated under section 19(4), (ii) did not consider fact that information relating to income tax records was exempted under section 138 of Income-tax Act,1961, (iii) did not consider that information which was being sought in RTI application related to a third party and was held by CBDT in fiduciary capacity, and, (iv) CIC had not given any reasoning whatsoever to reverse orders of CPIO and Appellate Authority  .On writ  the Court held that  CPIO having made out a prima facie case for grant of interim relief,  order shall remain stayed till next hearing and no coercive steps shall be taken against CPIO, pursuant to same .