Central Information Commission
Dadasaheb Gawai vs Chief Commissioner Of Income Tax (Cca) , ... on 29 August, 2024
केन्द्रीय सूचना आयोग
Central Information Commission
बाबा गंगनाथ मागग, मुननरका
Baba Gangnath Marg, Munirka
नई निल्ली, New Delhi - 110067
File No : CIC/CCITN/A/2023/125447
Dadasaheb Gawai Charitable Trust .....अपीलकर्ाग /Appellant
VERSUS
बनाम
CPIO,
Office of the Dy. Commissioner
of Income Tax (Exemption),
Nagpur, Room No. 104, 1st
Floor, RTTC Building, Balaji
Mandir Road, Seminary Halls, Nagpur - 440006 ....प्रनर्वािीगण /Respondent
Date of Hearing : 22.08.2024
Date of Decision : 28.08.2024
INFORMATION COMMISSIONER : Vinod Kumar Tiwari
Relevant facts emerging from appeal:
RTI application filed on : 09.09.2022
CPIO replied on : 09.11.2022
First appeal filed on : 04.12.2022
First Appellate Authority's order : 20.12.2022
2nd Appeal/Complaint dated : 03.06.2023
Information sought:
Page 1 of 5An applicant, Mr. Dipak Vinayak Shirbhate filed an RTI application dated 09.09.2022 seeking the following information:
"Period for which information is needed: from assessment year 2008 to till date Establishment ID/Name Shri Dadasaheb Gawai Charitable Trust, 44, Kamalpuspa Congress Nagar, Amravati Information sought:
. Copies of notices issued by Assistant Commissioner Income Tax (Exemption) Nagpur from year 2008 till date . Copies of reply received from Establishment from Shri Dadasaheb Gawai Charitable Trust, 44, Kamalpuspa Congress Nagar, Amravati PAN AAFTS5935H from year 2008 till date . Copies of disciplinary action if any taken by Assistant Commissioner Income Tax (Exemption) Nagpur from year 2008 till date on Establishment ID/Name Shri Dadasaheb Gawai Charitable Trust, 44, Kamalpuspa Congress Nagar, Amravati PAN AAFTS5935H from year 2008 till date Copies of (complete list of) donors for Establishment ID/Name Shri Dadasaheb Gawai Charitable Trust, 44, Kamalpuspa Congress Nagar, Amravati PAN AAFTS5935H from year 2008 till date Copies of donation receipt donating corpus donation/building fund to Name Shri Dadasaheb Gawai Charitable Trust, 44, Kamalpuspa Congress Nagar, Amravati PAN AAFTS5935H from year 2008 till date"
The CPIO furnished a reply to the applicant on 09.11.2022 stating as under:
"The CPIO & Dy. Commissioner of Income Tax (Exemption), hereinafter referred as DCIT(E) found that the information sought and the reason stated by the applicant didn't establish larger public interest which warranted disclosure of such information as per Section 8(1) (d) & (e) of the Act and accordingly the RTI application was disposed of vide order dated 23/09/2022.
2. Being aggrieved upon the order passed by the CPIO, the applicant filed an appeal before the Joint Commissioner of Income Tax (Range- Exemption), Nagpur, hereinafter referred as the JCIT(E) being First Appellate Authority (FAA) on 28/09/2022. Vide para 9 of the Order u/s Page 2 of 5 19(1) of the Act dated 03/10/2022, the JCIT(E) and FAA allowed the appeal of the appellant directing the CPIO to pass an afresh order after giving an opportunity of being heard to the third party as provided under section 11(1) of the Act.
3. Following the direction of the JCIT(E) & FAA, the undersigned vide letter dated 11/10/2022 issued a letter to the third-party u/s 11(1) of the Act. Vide letter dated 19/10/2022, the third party raised objection u/s 8(d) of the Act and requested not to provide any details of the trust to any person. The relevant portion of the letter of the third party is reproduced as under:
"The assessee has received your letter dated 11/10/2022 vide No. DCIT(Exempl/RT/DVS/2022- 23 regarding to provide certain information pertaining to assessee trust. The assessee submitted the assessee trust working as per Aim and objects charitable trust for education, social wark, sports and other social activities and regularly filed all the reports, audit report along with return before the concerned authority as well as assessee PAN linked with various bank accounts, on where various educational institutions are running. The assessee is having strong objection for providing of details of the assessee trust to any other person. The assessee is raising this objection under section 8(d) of the Right to Information Act.
In the circumstances assessee humbly request that not to provide any details of trust and application may kindly be rejected at the most earliest..."
4. It may be mentioned that though Sec. 8 of the Act provides exemption from disclosure of information. However, sub section (d) of Sec. 8 of the Act describes the circumstances under which the information cannot be provided. Section 8(d) of the Act reads as under:
Information including commercial confidence, trade secrets or intellectual property, the disclosure of which would harm the competitive position of a third party, unless the competent authority is satisfied that larger public interest warrants the disclosure of such information"
4.1. I have carefully perused the letter dated 19/10/2022 submitted by the third-party raising objection u/s 8(d) of the Act and requesting the undersigned not to provide any details of the trust to any person. It may be noted from Sec. 8(d) of the Act mentioned supra that only that Page 3 of 5 information having commercial confidence, trade secrets or intellectual property, the disclosure of which harm the competitive position of a third party may not be provided to any person. However, the third party has simply taken the shelter of the provisions of section 8(d) of the Act and has requested not to provide details of the third party to any other person. The third party has not explained as to how the Information sought by the applicant contain commercial confidence, trade secrets or intellectual property that would harm the competitive position of the third-party.
5. In view of the discussion made in preceding paras I have decided to disclose the information or record or part thereof as available in this office related to the third party to the applicant."
Being dissatisfied, the appellant filed a First Appeal dated 04.12.2022. The FAA vide its order dated 20.12.2022, upheld the reply of CPIO.
Feeling aggrieved and dissatisfied, appellant (being the third party to this RTI application) approached the Commission with the instant Second Appeal.
Relevant Facts emerged during Hearing:
The following were present:-
Appellant: Not present.
Respondent: Mr. Atul Ahuja, ACIT (Exemption)/CPIO present through video- conference.
The Commission is in receipt of an email dated 21.08.2024 from the counsel of the Appellant (Adv. Manoj G. Moryani) wherein he sought adjournment in the matter, however, his prayer is not accepted, and the Commission deems it fit to decide the case on merits.
The Commission pointed out that exemption claimed is not applicable for a charitable trust. To this, Respondent, while inviting attention of the Commission towards the contents of his averred reply volunteered to provide information to the Appellant at this stage.
Decision:Page 4 of 5
Considering the prayer of the Appellant and as per the commitments made by the Respondent during hearing, the Commission directs the respondent to revisit the contents of RTI application and provide a point-wise reply along with updated information as per the provisions of the RTI Act, within 4 weeks from the date of receipt of this order. Personal information which is exempt from disclosure under the RTI Act may be redacted.
FAA to ensure compliance of the direction.
The appeal is disposed of accordingly.
Vinod Kumar Tiwari (विनोद कुमार वििारी) Information Commissioner (सूचना आयुक्त) Authenticated true copy (अनिप्रमानणर् सत्यानपर् प्रनर्) (S. Anantharaman) Dy. Registrar 011- 26181927 Date Copy To:
The FAA, Office of the Joint Commissioner of Income Tax (Exemption), Nagpur, Room No. 104, 1st Floor, RTTC Building, Balaji Mandir Road, Seminary Halls, Nagpur - 440006 Page 5 of 5 Recomendation(s) to PA under section 25(5) of the RTI Act, 2005:-
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