Central Information Commission
Vijaykumar vs Director General Of Income Tax ... on 8 April, 2026
के य सूचना आयोग
Central Information Commission
बाबा गंगनाथ माग,मु नरका
Baba Gangnath Marg, Munirka
नई द ल , New Delhi - 110067
वतीय अपील सं या/Second Appeal No. CIC/DGITE/A/2024/630584
Mr. Vijaykumar ... अपीलकता/Appellant
VERSUS
बनाम
CPIO ... तवाद /Respondent
Office of the Income Tax
Officer (Exemptions)
Ward-1, 3rd Floor, Aayakar
Bhawan, Seedam Road,
Kalaburagi - 585105
Relevant dates emerging from the appeal:
Date of Impugned Order: 04.12.2025
Date of Hearing: 16.03.2026
Order w.r.t disposal of Non-Compliance: 08.04.2026
INFORMATION COMMISSIONER : Vinod Kumar Tiwari
ORDER
1. The issue under consideration is the Appellant for non-compliance dated of CIC's order dated 04.12.2025 in the above matter.
2. The above-mentioned Second Appeal of the Appellant namely, Shri Vijaykumar was disposed of by the Commission on 04.12.2025 wherein following observations and directions are given:
CIC/DGITE/A/2024/630584 Page 1 of 8"The Commission after adverting to the facts and circumstances of the case, hearing both the parties and perusal of the records, observes that the Appellant is aggrieved that the information sought by him in his RTI application has been wrongly denied to him under the RTI Act. He stated that the Commission in its earlier decision had directed disclosure of such information to be provided to the RTI applicants. The CPIO in its reply denied the information under Section 8(1)(j) of the RTI Act, stating it was personal information with no element of larger public interest. The FAA upheld the CPIO's reply.
The information sought relates to statutory approvals and financial compliance documents of a charitable trust. While individual ITRs and personal financial records of private citizens may attract Section 8(1)(j) of the RTI Act, the case of a registered charitable trust/NGO availing public tax exemptions stands on a different footing. The Hon'ble Supreme Court in Girish Ramchandra Deshpande v. CIC (2013) held that personal information may be exempt unless larger public interest is demonstrated. However, where entities seek tax exemptions or public benefits, transparency is necessary to ensure accountability of funds.
The Commission observes that the Appellant relied upon certain decisions of the Commission where direction of disclosure of such information was given to the Public Authority of different offices. However, the Appellant failed to share a copy of his Second Appeal, written submissions and relied upon decisions (citations) with the Respondent before the date of hearing.
In view of this, the Appellant is directed to send a complete set of his Second Appeal, written submissions and copy of judgments/decisions in which he is relying upon to the Respondent (on the e-mail ID as noted during the hearing), within a week of receipt of this order.
Upon receipt of such documents from the Appellant, the Respondent is directed to re-examine the RTI application dated 14.04.2024 and provide speaking and reasoned revised reply/information to the Appellant (based on the documents received) to the Appellant, within a period of three weeks thereafter. The CPIO may redact sensitive third-party details in terms of section 8 (1) (j) of the RTI Act. A compliance report in this regard should be uploaded on Commission's portal.CIC/DGITE/A/2024/630584 Page 2 of 8
The FAA to ensure compliance of this order.
The appeal is disposed of accordingly."
3. The CPIO, in compliance of the above order of the Commission, provided the following reply to the Appellant on 24.12.2025:
"With reference to the Hon'ble CIC, New Delhi order mentioned in the above reference, it is stated that the PAN of 'SHANTINIKETAN CHARITABLE AND EDUCATIONAL TRUST, Aurad (B), Bidar has recently been transferred to this office. On verification, it is found that PAN is not registered on the e-filling portal in this case.
Therefore, no information Income Tax Returns of the said case is available with this office. In the absence on the requested information, this office is unable to furnish the same This submission is made in compliance with Hon'ble CIC order and for kind consideration"
4. The Appellant vide his letter dated 12.01.2026 reported non-compliance of the above order stating that "I, the Appellant respectfully submit this objection to the so-called compliance report submitted by the respondent CPIO & income tax officer Kalaburagi dated 24-12-2025 which is totally non-compliant, evasive & contrary to the clear direction of this Hon'ble commission vide order Second Appeal CIC/DGITE/A/2024/630584 dated 04/12/2025.
The Hon'ble CIC specifically called directed the respondent "to re-examine the RTI application dated 14.04.2024 and provide speaking and reasoned revised reply/information to the Appellant (based on the documents received) to the Appellant, within a period of three weeks thereafter. The CPIO may redact sensitive third-party details in terms of section 8 (1) (j) of the RTI Act. However, the reply dated 24-12-2025, Does not examine each RTI point separately.
Does not give a speaking or reason reply.
Simply states that "PAN is not registered on e-filing portal" and hence information is not available.
This amounts to willful non-compliance of the Hon'ble CIC's order.
CIC/DGITE/A/2024/630584 Page 3 of 8The respondent claims that, "it is stated that the PAN of SHANTINIKETAN CHARITABLE AND EDUCATIONAL TRUST, Aurad(B), Bidar has recently been transferred to this office. On verification, it is found that PAN is not registered on the e-filing portal in this case". therefore, no information is available" this explanation is legally untenable because The RTI seeks information from FY 2001 to 2023.
E-filing portal was introduced much later income tax records prior to e-filing exist in physical/manual form.
hence non-registration on e-filing portal cannot be a ground for denying information.
The trust is stated to have been functioning since 1993, for the period 2001- 2016 returns and audit reports were filed manually or available in legacy system/physical records. Non-availability on the current e-filing portal does not mean non-existence of records. It is failure to search manual files, exemption ward records and legacy databases amounts to violates section 7(1) of the RTI act.
As per section 2(f) of the RTI act "information includes records held in any form (manual or electronic) and controlled by a public authority. Portal registration is only a mode of access and not the source of information.
The Hon'ble Supreme court and CIC have consistently held that charitable trusts are public bodies, information relating to exemptions audits and registration involves public interest section 8(1)(j) does not apply to institutional entities. Hence denial earlier and evasive reply now are legally untenable.
The respondent admits that "it is stated that the PAN of SHANTINIKETAN CHARITABLE AND EDUCATIONAL TRUST, Aurad(B), Bidar has recently been transferred to this office". Once PAN is transferred, the office becomes the custodian of records and cannot deny to provide information by stating no information available. The reply of CPIO shows; No re-examination.
No speaking order.
No partial disclosure.
No redaction effort.
This amounts to willful non-compliance under section 20 of the RTI act.
In view of the above, I respectfully pray that this Hon'ble commission may kindly reject the compliance letter submitted by CPIQ & income tax officer Kalaburagi F. No. RTI/ITO(E)/KLB/2025-26 dated 24-12-2025 as false and non-
CIC/DGITE/A/2024/630584 Page 4 of 8complied. Initiate penalty proceeding under section 20(1) of the RTI act against the CPIO for mala fide denial, misleading Information and disobedience of CIC order.
Hence this letter typed on this the 12th day of January 2026 at Bidar and sent through e-mail to [email protected], [email protected], [email protected], [email protected] and [email protected].
This is for your kind information and necessary action against respondent with immediate effect."
5. The Registry of this Bench vide letter dated 23.02.2026 had sought comments of the CPIO on the non-compliance complaint filed by the Appellant.
6. The CPIO/Income Tax Office (Exemption) Ward-1, Kalaburagi, vide letter dated 05.03.2026 filed a written submission stating as under:
"In compliance with the directions of the Hon'ble Commission, this office examined the matter thoroughly. It is respectfully submitted that PAN 'AARTS1964Q' of 'SHANTINIKETAN CHARITABLE AND EDUCATIONAL TRUST, Aurad (B), Bidar' has recently been transferred to this office. On verification, it is also found that 'PAN is not registered on the e-filling portal' in this case. Upon receipt of Order passed by the Hon'ble Information Commissioner, CIC, New Delhi vide File No. CIC/DGITE/A/2024/630584 dated 04/12/2025, records were searched in this office. However, no required information/Income Tax Returns of the said case were found to be available with this office.
Accordingly, a compliance letter dated 24/12/2025 was issued to the Appellant informing him that the requested information is not available with this office. Further, the ITO, Ward-1, Bidar with whom the said PAN was lying earlier provided a letter dated 29/01/2026, stating that they do not have any physical records related to the subject RTI application (copy enclosed).
In view of the above facts, it is respectfully submitted that this office has complied with the directions of the Hon'ble Commission in letter and spirit, and the non-availability of information is due to the absence of records in both the present and the previous office."CIC/DGITE/A/2024/630584 Page 5 of 8
Non-Compliance proceedings Relevant Facts emerged during non-compliance Hearing 16.03.2026:
The following were present:-
Appellant: Present through video conference. Respondent: Shri Jay Prakash T., CPIO/Income Tax Office (Exemption) Ward-1, Kalaburagi, appeared through video conference.
7. The Appellant inter alia submitted that despite the clear directions of the Commission, the desired information has still not been furnished. He contended that the information sought may still be available with the earlier jurisdictional office at Bidar and reiterated his grievance that mere non- availability on the e-filing portal cannot be treated as conclusive proof of absence of records, particularly when the trust has been in existence since long and older records may exist in physical form. He further submitted that his father was a trustee of the concerned trust and therefore the matter warrants a more diligent search of the legacy/manual files.
8. The Respondent while defending their case inter-alia submitted that they had sent a letter dated 22107/2026 was issued to the Income Tax Officer, Ward-l, Bidar, with whom, the said PAN was lying earlier. In response to the said communication, the ITO, Ward-1, Bidar provided a letter dated 29.01.2026, stating that they do not have any physical records related to the subject RTI application. Copy of the reply received from the Bidar office is placed on record.
Decision:
9. The Commission after adverting to the facts and circumstances of the case, hearing both the parties and perusal of the records, observed that although the Respondent has explained the steps undertaken for tracing the records, the plea regarding non-availability of information on account of the PAN not being registered on the e-filing portal and consequent non-availability of any physical records ought to be brought on record through a sworn affidavit, so as to conclusively settle the issue of compliance.CIC/DGITE/A/2024/630584 Page 6 of 8
10. Accordingly, the Respondent CPIO is directed to file a duly sworn affidavit within three weeks from the date of receipt of this order, affirming that the PAN in question is not registered on the e-filing portal; consequent upon verification of the present office as well as the earlier office at Bidar, the requested information/ITRs are not available on record; and despite best efforts, no physical or legacy records could be traced. A copy of the said affidavit shall be provided to the Appellant under due intimation.
11. The Commission further observes that the earlier denial of information by claiming exemption, without first verifying the actual availability of records in the present as well as previous jurisdictional offices, reflects lack of due diligence. Therefore, the then CPIO/Income Tax Officer (Exemption Ward-1), Kalaburagi, Shri Samar Bahadur Singh is cautioned to exercise greater care in future and to verify the existence of records before invoking exemption provisions under the RTI Act.
12. With the above direction, upon filing of the affidavit, the instant non-
compliance petition shall stand closed.
The non-compliance petition is disposed of.
Sd/-
Vinod Kumar Tiwari (िवनोद कुमार ितवारी) Information Commissioner (सूचना आयु ) Authenticated true copy (अिभ मािणत स ािपत ित) Sd/-
(S. Anantharaman) Dy. Registrar 011- 26181927 Date Copy To:
The FAA, The Joint Commissioner of Income Tax (Exemptions Range), C.R. Building, Navanagar, Hubbali - 580025 CIC/DGITE/A/2024/630584 Page 7 of 8 CIC/DGITE/A/2024/630584 Page 8 of 8 Recomendation(s) to PA under section 25(5) of the RTI Act, 2005:-
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