Central Information Commission
Mr.Pranesh Chaitanya vs Cbdt on 28 June, 2012
CENTRAL INFORMATION COMMISSION
Club Building (Near Post Office)
Old JNU Campus, New Delhi-110067
Tel: +91-11-26105682
File No.CIC/DS/A/2011/002198/RM
Appellant: Br. Pranesh Chaitanya, Jalpaiguri
(WB)
Public Authority: Income Tax Department, Kolkata
Date of Hearing: 28.6.2012
Date of decision: 28.6.2012
Heard today, dated 28.6.2012 through video conferencing.
Appellant is present.
The Public Authority is represented by Shri Ajay Singh, Director of
IT(Exemptions)/AA and Shri A.K.Sarkar, CPIO.
The above parties were heard and records perused.
FACTS
1
Vide RTI dated 25.10.10, the appellant had sought the following information regarding the Rama Krishna Vedanta Math, Kolkata, which enjoys exemption u/s 80(G) of the IT Act.
i. The Trust deed of RKV Ashram, Darjeeling created on 11.9.1936 and Trust Deed of RKV Math, Kolkata created on 20.2.1939.
ii. The procedure of amalgamation.
iii. The sale procedure of IVY and Labyrinth Cottages (Swiss
Hotel).
iv. Number of 80(G) exemption certificate issued to RKV Math,
Kolkata and copies thereof from 1987-88 till date. v. Documents submitted by RKV Math, Kolkata in connection with their applications for renewal of exemptions u/s 80(G) - 1987-88 till date. vi. Certified copies of ITRs submitted annually from 1987-88 to 2009-10 along with auditor's report in Form 10-B. vii. All papers on expulsion of the appellant, submitted by the Math President on 5.12.2005.
2. Vide letter dated 8.12.10, CPIO responded to the queries raised by the appellant. As many of the details sought by the appellant related to third party, a reference was made to RKV Math and vide their letter dated 16.11.10, they had objected to supply of information to the appellant. Points ii, iii & vi, were transferred to ITO(E-1) Kolkata. The CPIO made the following observations point-wise.
Point i. : copy of Trust deed of RKV Math was denied as per 8(i)(e) and 8(i)(j) of the RTI Act. The Trust deed of RKV-A was not available in their office.
Point iv. : Full records for issue of 80(G) certificate from 1987-88 were not traceable. Records available show issue of 80(G) certificates (renewal) on 17.2.06 and 25.3.08. No other details are available.
Point v. : The documents are held in fiduciary capacity and cannot be disclosed under 8(i)(e) and 8(i)(j).
Point vii. : No papers are attached to the letter of RKV Math addressed to Director of IT(E), Kolkata.
2 As regards points ii, iii and vi, ITO(E1) vide letter dated 15.12.10, denied the information quoting the CIC decision of Milap Choraria Vs CBDT dated 5.6.2009.
3. An appeal was filed on 15.1.11. AA vide order dated 17.3.11 gave point wise comments and disposed of the appeal.
4. Not satisfied with the response, he filed the present appeal.
5. AA pointed out that many of the points raised by the appellant have already been addressed by the Commission vide their order dated 28.9.2006 (file no.CIC/MA/A/2006/00611). A perusal of this CIC order shows that points no. i, ii and iii of the present RTI are a repetition and have already been disposed off by the Commission in 2006.
6. As regards point iv. the CPIO confirms that copies of five exemption certificates issued by the income tax authorities u/s 80G to the RKV Math have been provided to the appellant. Earlier documents are not available. As regards point no. v., the applications for renewal of exemptions u/s 80G filed by the RKV Math, have been denied under the provisions of Section 8(i)(e) & (j) as the third party had objected to disclosure of this information.
7. Point no. vi - copies of ITRs submitted by the RKV Math have been denied to the appellant u/s 8(i)(j). Insofar as the Auditors Reports are concerned, the appellant had sought these from 1987-88 to 2009-10. The AA submitted that reports for the period 1999-2000 to 2004-05 have already been provided to the appellant in pursuance of an earlier CIC order. Auditor's reports pertaining to the period prior to 1999 are not available. CPIO is directed to provide reports for the period 2005-2010 to the appellant.
8. Point no. vii - CPIO is directed to provide a copy of the letter sent by the Math President to the IT authorities dated 5.12.2005.
DECISION 3
9. The Commission finds no reason to interfere with the decisions of the CPIO/AA in response to the RTI submitted except for the directions given in respect of points vi & vii. The CPIO is directed to comply with the above directions within two weeks from the date of receipt of the order. The appeal is disposed of.
Sd/-
(Rajiv Mathur) Central Information Commissioner Copy to :
Shri Br. Pranesh Chaitanya, School Para, PO Kamakhyaguri, Distt. Jalpaiguri, West Bengal - 736 202 The Income Tax Officer Ward Hqrs. & CPIO, O/o Director of Income Tax (Exemption) Kolkata, 10B, Middleton Row, 6th Floor, Kolkata - 700 071 The Director of Income Tax(Exemption) and A'A, O/o Director of Income Tax (Exemption) Kolkata, 10B, Middleton Row, 6th Floor, Kolkata - 700 071 (Raghubir Singh) Deputy Registrar 4 5