The Central Information Commission passed an order directing the Central Public Information Officer/Deputy Commissioner (E) to provide copies of all the documents submitted in the exemption application and the file notings granting the approval relating to the PM CARES Fund under the right to information application filed by the respondent. The information was denied to the respondent and the appellate authority on the ground that the information sought was exempted from disclosure under section 8(1)(j) of the Right to Information Act, 2005. On the question whether or not section 138(2) of the 1961 Act which contained a non obstante clause would override section 22 of the 2005 Act.  Allowing the petition the Court held  that the applicability and overriding effect of an Act over other statutes could not be decided merely by when the Act came into force and it is for the courts to discern and interpret which Act will prevail over the other. The Income-tax Act, 1961 which is a special Act governing all the provisions and laws relating to Income-tax and super-tax prevails over the Right to Information Act, 2005 which is in the nature of a general Act. The information sought for by the respondent was covered by section 138(1)(b) which specifically states that information relating to an assessee can only be supplied subject to the satisfaction of the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner as the case may be. Therefore, section 138(2) of the 1961 Act would prevail over section 22 of the 2005 Act. Court also held that   That propriety demanded that the Central Information Commission ought to have followed the decision of the larger Bench in G. R. RawaL v. DGIT (Inv) 2008 SCC OnLine CIC 1008 which was binding on it. On facts  since the information sought for by the respondent related the PM CARES Fund which was a third party, it ought to have been heard. The Central Information Commission ought to have followed the procedure specified under section 11 of the 2005 Act, which prescribes that any information related to a third party could only be divulged after giving notice to the concerned third party, before ordering grant of information as sought for by the respondent.