Central Information Commission
Mukthar Basha vs Chief Commissioner Of Income Tax (Cca), ... on 5 December, 2025
के ीय सूचना आयोग
Central Information Commission
बाबा गंगनाथ माग, मुिनरका
Baba Gangnath Marg, Munirka
नई िद ी, New Delhi - 110067
File No: CIC/CCACH/A/2024/116736
Mukthar Basha .....अपीलकता/Appellant
VERSUS
बनाम
PIO,
O/o the Income Tax Officer,
Non-Corporate Ward 9(1),
Wanaparthy Block, Aayakar
Bhawan, 121, M.G. Road,
Nungambakkam, Chennai - 600034 .... ितवादीगण /Respondent
Date of Hearing : 27.11.2025
Date of Decision : 04.12.2025
INFORMATION COMMISSIONER : Vinod Kumar Tiwari
Relevant facts emerging from appeal:
RTI application filed on : 06.01.2024
CPIO replied on : 19.03.2024
First appeal filed on : 27.03.2024
First Appellate Authority's order : 07.05.2024
2nd Appeal/Complaint dated : 21.05.2024
Information sought:
1. The Appellant filed an RTI application dated 06.01.2024 (offline) seeking the following information:
"I would like to state that Ameerunnisa Begum Sahiba's Endowment, located at No.165/76 Bharathi Salai, Triplicane, Chennai 600 005, is a CIC/CCACH/A/2024/116736 Page 1 of 9 registered potified wakf under the Tamil Nadu Wakf Board (TNWB). The Endowment was created by way of "WILL" of Late Ameerunnisa Begum Sahiba in the late 19th century. The intention of the wakif (Testator) is pious and religious. The endowment holds considerable property across Royapettah, Mylapore and Triplicane in the hearty of the City and receives lakhs of rupees as Income from building and Land Rents apart from donations and advances. As she left no heirs to look after the Endowment.
A Scheme was framed by the Hon'ble High Court of Madras in C.S.No. 196/1913 by decree dated 19/07/1915 to govern the Endowment. As per the Scheme, the supervision and management of the Endowment will be under a committee of 5 Members. The First 5 Persons were appointed by the Hon'ble High Court of Madras. Subsequently. The Hon'ble High Court of Madras by order dated 10/04/1922 in C.S.No. 196/1913 has sanctioned Rules for the Endowment. The President and Treasurer will be the main executive officer of the Committee responsible to the Public.
Thereafter, any vacancy in the committee is being filled with co-option. Usually, the Members selected new members who are known to them so as to protect their vested interest. As such, there is no transparency in the affairs of the Endowment. Former Members of the Committee occupied the post for decades. The Committee till date awards infrastructure projects without calling for tenders and without the approval of Tamil Nadu Wakf Board so as to make personal gains. Moreover, the funds are being misappropriated.
As the Complaints started pouring over the maladministration and mismanagement of the affairs of the endowment to the Wakf Board from Public, the Chief Executive Officer of the Board had instituted an enquiry and passed an Order dated 30/03/2023 holding that the committee is unapproved by the Tamil Nadu Wakf Board.
Further, it also instituted a separate enquiry on its own by issuing a show-cause notice dated 05/09/2023 formulating 5 charges against them which is pending before it. Two charges are Non-submission of Budget and Non-submission of accounts. The Scheme Decree and the rules formulated by the Hon'ble High Court require the Endowment to publish receipts and expenditure to worshippers and to be affixed at the conspicuous places. However, the Management committee till date doesn't publish the accounts to worshippers in utter disregard to the rules and scheme framed by the Hon'ble High Court.CIC/CCACH/A/2024/116736 Page 2 of 9
As I am a worshipper and a person interested in the wakf. I hereby file this RTI Application seeking Certified Copies of Income Tax Returns from the year 2014 to 2022 of the Endowment and matters which are connected therewith and incidental thereto.
The requested information doesn't pertain to any individual but a wakf created for pious and religious purposes. In the larger Public Interest, I would request you to furnish the requested information at the earliest. Further, I am willing to pay the charges as may be determined towards printing of documents."
2. The CPIO furnished a reply to the Appellant on 19.03.2024 stating as under:
"Upon receipt of the petition, under the provisions of section 7(7) of the RTI Act, 2005 objection or no objection was sought from the Amerunissa Begum Sahiba's Endowment trust.
The president and trustee, Shri II M Muneeb, raised his objection on furnishing of any such information. In this regard, the request is rejected u/s 7(8) of the RTI Act, 2005."
3. Being dissatisfied, the Appellant filed a First Appeal dated 27.03.2024. The FAA vide its order dated 07.05.2024, upheld the reply of CPIO.
4. Feeling aggrieved and dissatisfied, Appellant approached the Commission with the instant Second Appeal.
Relevant Facts emerged during Hearing:
The following were present:-
Appellant: Mr. Masuth Ahamed M, authorized representative & son of the Appellant present through Video-Conference.
Respondent: Shri Ravi Shankar Kumar, Income Tax Officer, Ward-4 (Exemption) & CPIO present through Video-Conference.
Third-party: Ms. Vaishnavi, Counsel for third-party present through Video- Conference.
5. Proof of having served a copy of Second Appeal on Respondent while filing the same in CIC on 21.05.2024 is available on record.
CIC/CCACH/A/2024/116736 Page 3 of 96. Written submissions of the Respondent are taken on record.
7. The authorized representative of the Appellant, during the hearing, reiterated the contents of RTI application and instant appeal and submitted that till date information has not been provided to the Appellant by the Respondent and same has been wrongly denied under the RTI Act. He further submitted that the Respondent has invoked wrong exemption clause while denying the information.
8. The Respondent while defending their case inter alia submitted that they have categorically informed the Appellant that the information sought by him is personal information of third party, which is exempted from disclosure under the RTI Act. During the hearing, the Respondent submitted that the information sought is exempted from disclosure under Section 8(1)(j) of the RTI Act.
9. Counsel appearing for third-party submitted that the third-party has not given their consent for disclosure of information to the RTI applicant. She stated that it is a private waqf and the information related to the same cannot be disclosed under the RTI Act to the Appellant.
10. Written submissions of the third-party is taken on record and the same has been reproduced hereinbelow:
"At the outset, it is submitted that the first enquiry notice dated 06.11.2025. was duly served on the same date, i.e., 06.11.2025 However although a second notice was issued on 13.11.2025, was duly served on 15.11.2025. it was only during today's enquiry proceedings, i.e., 27.11.2025, that we were heard and made aware of the appellant's false allegations.
Ameerunnisa Begum Sahiba's Endowments, established in 1812 by Ameerunnisa Begum Sahiba, is a registered private waqf, bearing GS No 12 M.D.S. Regn. No 315/Chennai. Ameerunnisa Begum Sahiba's Endowment is a public charitable trust serving the community through its social, educational, and religious welfare initiatives. The Endowment manages properties, masjids, burial ground, and charitable activities in CIC/CCACH/A/2024/116736 Page 4 of 9 accordance with its founding principles and the statutory guidelines of the Tamil Nadu Waqf Board.
1. It is respectfully submitted that the present RTI petition filed by Mr. Mukthar Basha is wholly misconceived, vexatious, and not maintainable in law. The provisions of the Right to Information Act 2005, are inapplicable to the present case as the Ameerunnisa Begum Sahiba's Endowment is a registered waqf private religious and charitable waqf governed under the Waqf Act and does not fall within the definition of a "public authority" under section 2(h) of the RTI Act. The petitioner has no locus standi to seek any information from this Endowment, nor can the RTI machinery be Invoked to settle private, personal or collateral disputes.
2. This is to respectfully submit that the individual seeking the information is neither a party of interest nor connected in any manner to our Endowment. The applicant is, in fact, an anti- social element who has encroached upon our property and is an illegal occupant. His Intentions are mala fide, and any information furnished in good faith is likely to be grossly misused, as has occurred in the past, including attempts to extort, create mischief, and usurp our property.
Therefore, we humbly pray that the Information pertaining to the Ameerunnisa Begum Sahiba's Endowment may not be disclosed or provided to this applicant or any other RTI applicant.
3. The Appellant is the brother of Mr. Sahib Basha, who was formerly engaged as the burial ground caretaker from the year 2003 to 2022. His father and grandfather had earlier held the said position as a matter of convenience, but such hereditary occupation confers no legal right, title, or claim over the Endowment land or its administration. During the tenure of Mr. Sahib Basha, the Endowment received numerous serious complaints from members of the public alleging grave misconduct, including illegal and exorbitant collection of burial fees, unauthorized construction of concrete graves for monetary gain, and collection of amounts without the knowledge and sanction of the Endowment. After conducting a formal enquiry, the allegations were CIC/CCACH/A/2024/116736 Page 5 of 9 found to be true, and he was terminated from service based on the enquiry findings.
4. Even after termination, Mr. Sahib Basha unlawfully continued to act as caretaker, refused to relinquish possession and obstructed administration. This compelled the Endowment to file Crl.O.P. No.11865 of 2021 before the Hon'ble High Court of Madras. The Hon'ble Court ordered his removal with police protection on 31.02.2022, and the said order has been duly executed. A new caretaker was subsequently appointed after following due procedure and in compliance with the Court's directions. The order of the Hon'ble Madras High Court is attached with this written submission for this Hon'ble Commission's consideration.
5. Post-termination and owing to ongoing eviction proceedings initiated against them, the appellant and his family members have embarked on a systematic and malicious campaign to derail the Endowment's administration. They have been filing false, frivolous and vindictive complaints before various Government departments solely to harass the present Committee, and involving in various tactics to disturb the administration of the Endowments. Complaints were lodged with the Forest Department, Government of Tamil Nadu alleging illegal cutting and commercial sale of trees from the burial ground. After due enquiry by the department, all allegations were found to be false and the matter was closed. The complaints and other papers related to the forest department's are annexed with this written submission for this Hon'ble commission's perusal. When such attempts failed, they shifted to a different forum and have now approached the income Tax Department seeking details of the Endowment's financial affairs. This is a classic case of forum shopping, intended not to seek justice but to abuse different statutory mechanisms to intimidate the Endowment and create administrative hurdles.
6. The petitioner, along with his brothers Mr. Anwar Basha Mr. Shanawaz Basha CIC/CCACH/A/2024/116736 Page 6 of 9 Mr. Sahib Basha Mr. Sikander Basha Mr. Mukthiyar Basha All the above persons have unauthorizedly encroached approximately 3000 sq. ft. of the Endowment's land. They are treated as encroachers under the Waqf Act. Three eviction notices have already been issued, and proceedings are underway in accordance with law. It is pertinent to note that, the Endowment is functioning under the supervision of the Tamil Nadu Waqf Board, and any dispute concerning encroachment, management, or administration is exclusively adjudicated before the Hon'ble Tamil Nadu Waqf Tribunal or a enquiry shall be conducted before the Hon'ble Tamil Nadu Waqf Board which is the competent adjudicating body. Therefore, the petitioner's repeated complaints are nothing but an attempt to pre-empt lawful eviction proceedings and create a false narrative to claim sympathy and delay action.
7. PRAYER In light of the above facts, it is abundantly clear that:
The petitioner has no legal right to seek information under the RTI Act The RTI petition is a misuse of statutory machinery.
The complaints are malicious, motivated, and intended to obstruct lawful administration, and This is a continuation of vindictive conduct following lawful termination and pending eviction proceedings.
The information pertaining to Ameerunnisa Endowment may not be disclosed to the RTI applicant please"
Decision:
11. The present matter has been heard at length. The Appellant seeks disclosure of information relating to a private waqf (as informed by third-party and Respondent), including its income-tax returns. The CIC/CCACH/A/2024/116736 Page 7 of 9 Respondent has denied disclosure and submits that the information sought is exempted from disclosure under Section 8(1)(j) of the RTI Act.
12. The Commission observes that the information sought in the instant case relates to the internal affairs of a private waqf, including its financial documents and income-tax filings, which is personal information of third-party.
13. The legal position regarding private trusts/waqfs has been consistently affirmed by the Commission and the superior courts. In CIC/AT/A/2007/01029, Shri Narendra Kumar Gupta v. Income Tax Dept., the Commission held that income-tax returns and financial documents of a private trust constitute "personal information" exempt under Section 8(1)(j) and cannot be disclosed in the absence of a demonstrable overriding public interest. In CIC/LS/A/2010/000107, Ravinder Kumar v. Directorate of Income Tax, the Commission reiterated that the affairs of private religious/charitable institutions are not open to public scrutiny under the RTI Act unless directly connected with larger public interest or misuse of public funds.
14. The Hon'ble Delhi High Court in Naresh Trehan v. Rakesh Kumar Gupta, WP(C) 85/2010 held that income-tax returns, being confidential personal documents, cannot be disclosed unless strict conditions under Section 8(1)(j) are satisfied. Similarly, in Girish Ramchandra Deshpande v. CIC, (2013) 1 SCC 212, the Hon'ble Supreme Court held that personal information such as financial details, tax returns, and assessments of individuals or private bodies cannot be disclosed without pre- establishing a larger public interest.
15. The Commission observes that a private waqf, by its very nature, is a private endowment governed by the Waqf Act, 1995. Its management, beneficiaries and financial affairs--including income-tax returns--are not matters of public record unless specifically required to be disclosed to regulatory authorities. The Appellant has not demonstrated any larger public interest which would warrant disclosure, nor has it been shown that the Respondent holds or controls such information in discharge of any statutory function.
CIC/CCACH/A/2024/116736 Page 8 of 916. In light of the judicial precedents and statutory scheme, the Commission finds that the information sought pertains to a private waqf and its financial/ITR records, which are exempt from disclosure under Sections 8(1)(j) and 8(1)(e) of the RTI Act.
17. Accordingly, the denial of information by the Respondent is upheld.
However, the Respondent is cautioned to ensure that future replies clearly specify the statutory basis for refusal and avoid ambiguous or incomplete responses.
The appeal is disposed of accordingly.
Vinod Kumar Tiwari (िवनोद कुमार ितवारी) Information Commissioner (सूचना आयु ) Authenticated true copy (अिभ मािणत स!ािपत ित) (S. Anantharaman) Dy. Registrar 011- 26181927 Date Copy To:
The FAA O/o the Jt. Commissioner Of Income Tax Officer, Non-Corporate Range 7, Wanaparthy Block, Aayakar Bhawan, 121, M.G. Road, Nungambakkam, Chennai - 600034 CIC/CCACH/A/2024/116736 Page 9 of 9 Recomendation(s) to PA under section 25(5) of the RTI Act, 2005:-
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