Central Information Commission
Shamim vs Chief Commissioner Of Income Tax (Cca) , ... on 27 February, 2023
Author: Saroj Punhani
Bench: Saroj Punhani
के ीय सूचना आयोग
Central Information Commission
बाबागंगनाथमाग , मुिनरका
Baba Gangnath Marg, Munirka
नई द ली, New Delhi - 110067
File No : CIC/CCAKP/A/2021/108132 +
CIC/CCITL/A/2021/126153
Mohd. Shamim ......अपीलकता /Appellant
VERSUS
बनाम
CPIO,
1. The Office of the Chief
Commissioner of Income tax,
RTI Cell, Aayakar Bhawan,
Civil Lines, Moradabad-244001
Uttar Pradesh.
CPIO,
2. TRO, O/o the Commissioner of
Income Tax, Exemptions, RTI
Cell, Pragya, Vibhuti Khand,
Gomti Nagar, Lucknow-226010,
Uttar Pradesh. .... ितवादीगण /Respondent (s)
Date of Hearing : 02/01/2023 & 09/01/2023
Date of Decision : 27/02/2023
INFORMATION COMMISSIONER : Saroj Punhani
Note - The above-mentioned Appeals have been clubbed together for decision
as these are based on the same subject matter.
1
Relevant facts emerging from appeal (s):
RTI application (s) filed on : 20/11/2020 & 15/02/2021
CPIO replied on : Not on record
First appeal (s) filed on : 21/12/2020 & 06/04/2021
First Appellate Authority order : Not on record & 27/05/2021
2nd Appeal (s)/Complaint dated : 12/02/2021 & 29/06/2021
CIC/CCAKP/A/2021/108132
Information sought:
The Appellant filed an RTI application dated 20.11.2020 with Respondent no. 1 seeking the following information:
Having not received any response from the CPIO, the appellant filed a First Appeal dated 21.12.2020. FAA's order, if any, is not available on record.
CIC/CCITL/A/2021/126153 Information sought:
The Appellant filed an RTI application dated 15.02.2021 with Respondent no. 2 seeking the following information:2
Having not received any response from the CPIO, the appellant filed a First Appeal dated 06.04.2021. FAA's order dated 27.05.2021, held as under:-
The case was fixed for compliance on or before 26.05.2021 vide this office letter F.No. ADDL.CIT(E)/Lko/RTI/2020-21 dated 21.05.2021 for written submission and relevant complete documents in respect of RTI application moved before the concerned CPIO under RTI Act along With order of the copy of CPIO and if any other document in support of your application. ln response to letter on the date fixed appellant neither submitted the written submission related to the case nor and evidence in respect of the RTI application moved before the CPIO and copy of the order of CPIO through mail or whatsup no. given in the letter. on perusal of application it has found that the information seeked cannot be provided under third party information u/s 8(j) of the RTI Act. Considering the facts, the case is decided on merit and appeal in this case is rejected.
Feeling aggrieved and dissatisfied, the appellant approached the Commission with the instant set of Second Appeal (s).
Relevant Facts emerging during Hearing on 02.01.2023: The following were present:-
Appellant: Present through audio-conference.
Respondent no. 1: Jeetendra Kumar Meena, ITO & CPIO present through audio/video-conference.
In case file no. CIC/CCAKP/A/2021/108132 -
The CPIO/ Respondent no. 1 herein submitted that since the information pertained to a third party viz. Kshetriya Gandhi Ashram Samiti hence, a notice was sent to them under Section 11(2) of RTI Act seeking their consent for disclosure of the information to the Appellant in response to the RTI Application. He further submitted that subsequently on 01.04.2021, the said entity conveyed their dissent for the disclosure of the information and accordingly, the Appellant was denied the information under Section 8(1)(j) of RTI Act.
The Appellant expressed his dissatisfaction with the denial of information by the CPIO under the garb of Section 8(1)(j) of RTI Act. He stated that since the said Trust was formed under the Indian Trust Act, 1882 and the Income Tax 3 Authorities had granted NOC to this effect and the fact that its source of income was from taxpayers as also the fact that the trustees of the Trust were public figures; therefore, public interest entailed therein outweighed the harm or injury to the interest of the third party; as such information should be furnished by the CPIO.
In order to clarify whether the concerned third party is a Trust which filed ITR or claimed exemption under Section 80 G under Income Tax Act, the Commission asked the CPIO to clarify the factual position. In response to it, the CPIO failed to tender clarification and sought time to check the records in this regard from their concerned 'Exemption wing'. In this regard, the CPIO is strictly cautioned to be careful in future and always remain prepared with all the facts and figures of the case before appearing in the Commission for representing the case.
Relevant Facts emerging during Hearing on 09.01.2023: The following were present:-
Appellant: Present through audio-conference.
Respondent no. 2: Virendra Singh, Recovery Officer (Exemptions) & CPIO present through video-conference.
In case file no. CIC/CCIT/A/2021/126153 -
The Appellant vehemently expressed his dissatisfaction with the fact that no material information has been provided to him till date.
In response to Appellant's contentions, the Respondent no. 2 invited attention of the bench towards his written submission dated 02.01.2023,relevant extracts of which are as under -
"....As the information related to the trust "Kshetriya Sri Gandhi Ashram Samiti, Kanth Road, Civil Lines Moradabad-244001" was not provided being third party, hence applicant was filed first appeal on 06.04.2021, before Addl.ClT(E), Lucknow. Considering the appeal of the applicant Addl. CIT(E), Lucknow, had issued notice on 21.05.2021, fixing the date of compliance on 26.05.2021. As on the date fixed neither any reply was filed nor any one appeared therefore the application of applicant was rejected relying that information seeked was third party u/s 8(j) of RTI Act.4
With regard to the trust "Kshetriya Sri Gandhi Ashram Samiti, Kanth Road, Civil Lines Mooradabad.-244001, a letter has been issued to the trustee on 26.12.2022, asking whether the information of 12A180G of "Kshetriya Sri Gandhi Ashram Samiti" is made available to applicant Mohd Shamim. In response to the same vide mail dated 02.01.2023, they are not agree to provide the information.
Here it is pertinent to mention that in the Finance Act, 2020, making it mandatory for charitable/religious/educational institutions/trusts to re- register pre-approval/provisional registration under the sections mentioned earlier. It has been made effective from 1st April 2021 by CBDT vide its notification number 19/2021 dated 26th March 2021.As per the new provisions if the trust "Kshetriya Sri Gandhi Ashram Samiti, Kanth Road, Civil Lines Moradabad, would have filed form 10AB for registration/approval u/s 12A/80G in that case form 10AC would have been issued to the trust by central processing unit, which may be provided to applicant if PAN is made available either by applicant or trustees.
xxx Further with regard to the information related to certified copy of certificate issued u/s 12A/80G to the trusts/educational institutions/societies etc in the locality of Moradabad Commissionerate (Moradabad, Rampur, Sambhal, Bijnaur, Amroha) from 1970 to 2020, was also could not provided as the information is not available without PAN. All the information are PAN based and without PAN no data can be fetched from Income Tax Portal.
To a query from the Commission regarding the status of 'Kshetriya Gandhi Ashram Samiti' as to whether the concerned Trust has been Exempted by the Income Tax under Section 12A of the IT Act, 1961 and given exemption under Section 80 G under Income Tax Act; the CPIO failed to tender any specific clarification and pleaded lack of knowledge to this effect. The CPIO kept harping on the fact that if the Appellant provides the PAN number of the Trust ; he would look into the case.
Decision:
During the pendency of the decision in the instant matter, an order of this bench passed vide File No. CIC/CBODT/A/2021/125672 in a similar case related to the disclosure of information regarding a different Trust has been stayed by the 5 Hon'ble High Court of Delhi in W.P(C) 340/2023 & CM APPL.1348/2023 on 12.01.2023 in the matter of CPIO Vs. Kailash Moondra.
Since the factual matrix and relief for determination in the instant case is identical to the averred case whose order has been stayed, and the matter is pending adjudication of the Court, the Commission does not find it proper to proceed with the instant matter at this stage.
Having observed as above, the matter is adjourned sine die.
Saroj Punhani (सरोज पुनहािन) हािन) Information Commissioner (सूचना आयु ) Authenticated true copy (अिभ मािणत स#यािपत ित) (C.A. Joseph) Dy. Registrar 011-26179548/ [email protected] सी. ए. जोसेफ, उप-पंजीयक दनांक / 6