Indian Express: Delhi: Sunday, 3 March 2024.
In its order on February 28, a single judge bench of Justice Subramonium Prasad said it is open for the applicant, Kailash Chandra Moondra, to approach the appropriate authority under the Income Tax Act to obtain information as sought in his RTI application.
The Delhi High Court has set aside an order of the Central Information Commission (CIC) directing the Central Board of Direct Taxes (CBDT) to provide information under the RTI Act on tax exemptions/ deductions sought by the Shri Ram Janmabhoomi Teerth Kshetra Trust, which oversees the construction and management of the Ayodhya Ram temple.
In its order on February 28, a single judge bench of Justice Subramonium Prasad said it is open for the applicant, Kailash Chandra Moondra, to approach the appropriate authority under the Income Tax Act to obtain information as sought in his RTI application.
The HC was hearing a plea filed by the CBDT’s Central Public Information Officer (CPIO) seeking quashing of a November 30, 2022 order of the CIC directing the CPIO to revisit certain points made in Moondra’s application and provide information within 15 days.
In his RTI application, Moondra had asked the CBDT to provide a copy of the “complete application with all annexures” filed by the Trust to get “exemptions or deductions” under the relevant provisions of the Income Tax Act for “its donations”. He also sought a copy of the trust deed filed with the application, besides the CBDT’s “internal reports, objects and notes available on the official file” of the Trust’s application.
Refused information even after filing a first appeal, Moondra approached the CIC with a second appeal, which then passed the November 30, 2022 order.
Challenging the CIC order in HC, the CBDT said information pertaining to an assessee cannot be granted under the RTI Act in view of Section 138(1)(b) of the Income Tax Act.
It further relied on a January 22 order of the HC setting aside a CIC order directing the Income Tax Department to disclose information under RTI Act on tax exemption granted to PM-CARES Fund. The HC had held that “CIC does not have the jurisdiction to direct furnishing of information, provided for in Section 138 (disclosure of information regarding assesses) of the IT Act”.
“In view of the above, the (CBDT’s) 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,” said the February 28 order by Justice Prasad.
In its order on February 28, a single judge bench of Justice Subramonium Prasad said it is open for the applicant, Kailash Chandra Moondra, to approach the appropriate authority under the Income Tax Act to obtain information as sought in his RTI application.
The Delhi High Court has set aside an order of the Central Information Commission (CIC) directing the Central Board of Direct Taxes (CBDT) to provide information under the RTI Act on tax exemptions/ deductions sought by the Shri Ram Janmabhoomi Teerth Kshetra Trust, which oversees the construction and management of the Ayodhya Ram temple.
In its order on February 28, a single judge bench of Justice Subramonium Prasad said it is open for the applicant, Kailash Chandra Moondra, to approach the appropriate authority under the Income Tax Act to obtain information as sought in his RTI application.
The HC was hearing a plea filed by the CBDT’s Central Public Information Officer (CPIO) seeking quashing of a November 30, 2022 order of the CIC directing the CPIO to revisit certain points made in Moondra’s application and provide information within 15 days.
In his RTI application, Moondra had asked the CBDT to provide a copy of the “complete application with all annexures” filed by the Trust to get “exemptions or deductions” under the relevant provisions of the Income Tax Act for “its donations”. He also sought a copy of the trust deed filed with the application, besides the CBDT’s “internal reports, objects and notes available on the official file” of the Trust’s application.
Refused information even after filing a first appeal, Moondra approached the CIC with a second appeal, which then passed the November 30, 2022 order.
Challenging the CIC order in HC, the CBDT said information pertaining to an assessee cannot be granted under the RTI Act in view of Section 138(1)(b) of the Income Tax Act.
It further relied on a January 22 order of the HC setting aside a CIC order directing the Income Tax Department to disclose information under RTI Act on tax exemption granted to PM-CARES Fund. The HC had held that “CIC does not have the jurisdiction to direct furnishing of information, provided for in Section 138 (disclosure of information regarding assesses) of the IT Act”.
“In view of the above, the (CBDT’s) 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,” said the February 28 order by Justice Prasad.
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