Central Information Commission
Som Nath Chouhan vs Chief Commissioner Of Income Tax (Cca) , ... on 9 March, 2021
Author: Neeraj Kumar Gupta
Bench: Neeraj Kumar Gupta
के ीय सूचना आयोग
Central Information Commission
बाबा गंगनाथ माग,मुिनरका
Baba Gangnath Marg, Munirka
नई द ली, New Delhi - 110067
ि तीय अपील सं या/Second Appeal No. CIC/CCIKO/A/2019/114927
Som Nath Chouhan ... अपीलकता/Appellant
VERSUS
बनाम
CPIO ... ितवादीगण/Respondents
O/o. the Commissioner of Income
Tax (Exemption), Kochi
CPIO
O/o. the Pr. Chief Commissioner of
Income Tax, Kochi
Relevant dates connected with the order:-
Date of Hearing Status
01-12-2020 Adjourned
22-02-2021 Final Order
ORDER
1. The instant matter is listed today for further hearing. Earlier, the matter was heard by this Commission on 01-12-2020 and it was adjourned. Hearing:
2. The appellant, Mr. Som Nath Chouhan was represented by Mr. C A Pardeep Goyal and Smt. Deepika Pradeep Goyal (Advocates) through audio conferencing. Mr. Saji Thomas and Mr. Leo PT, CPIO(s) participated in the hearing representing the respondent(s) through audio conferencing. The written submissions are taken on record.
3. The Ld. Counsels appearing on behalf of the appellant contended that the matter pertains to larger public interest and therefore, the respondent should be directed to provide him copies of the order passed by the CIT (Exemptions), Kochi u/Section 10(23BBA) of the Income Tax Act, 1961, application Form submitted by Sree Padmanabhaswamy Temple, Thiruvananthapuram and details of the legal provisions under which exemption was granted to Sree Page 1 of 3 Padmanabhaswamy Temple under Section 10(23BBA) of the Income Tax Act, 1961.
4. The respondent(s) contended that Sree Padmanabhaswamy Temple is governed by Travancore-Cochin Hindu Religious Institutions Act, 1950 and as such, no separate registration is required for claiming exemption under Section 10(23BBA) of the Income Tax Act, 1961. However, an intimation was issued to Sree Padmanabhaswamy Temple from the office of the Pr. Chief Commissioner of Income Tax, Kerala vide office order dated 03-07-2015 regarding their exempted status u/Section 10(23BBA) of the Income Tax Act, 1961 in accordance with the application dated 04-06-2015 filed by Sree Padmanabhaswamy Temple. Accordingly, the Commissioner of Income-Tax (Exemptions) is not the authority to issue order u/Section 10(23BBA) of the Income Tax Act, 1961. Further, he submitted that there is no prescribed procedure for registration under Section 10(23BBA) of Income Tax Act, 1961 and thus, any public, religious or charitable trusts or endowments (including maths, temples, gurdwaras, wakfs, churches, synagogues, agiaries or other places of public religious worship) or societies for religious or charitable purposes registered as such under the Societies Registration Act, 1860, or any other law for the time being in force automatically comes under the purview of Section 10(23BBA) of the Income Tax Act, 1961.
Decision:
5. This Commission concurs with the submissions put forth by the respondent wherein they have categorically mentioned that there is no prescribed procedure for registration under Section 10(23BBA) of Income Tax Act, 1961 and thus, any public, religious or charitable trusts or endowments (including maths, temples, gurdwaras, wakfs, churches, synagogues, agiaries or other places of public religious worship) or societies for religious or charitable purposes registered as such under the Societies Registration Act, 1860, or any other law for the time being in force automatically comes under the purview of Section 10(23BBA) of the Income Tax Act, 1961. Accordingly, the reply sent by the respondent is found to be appropriate. However, the CPIO is directed to share a copy of their written submissions dated 16-11-2020 to the appellant, within a period of 15 working days from the date of receipt of this order.
6. Further, this Commission observes that the CPIO is obliged to provide the information which is available in their records. If no such information as sought by the appellant is available, it cannot be provided. This is supported by the decision of the Hon'ble High Court of Delhi in its judgment dated 04-12-2014 in W.P.(C) 6634/2011 & CM No.13398/2011 titled as The Registrar, Supreme Page 2 of 3 Court Of India v. Commodore Lokesh K. Batra and Ors., wherein, it was observed as follows:-
"11. Insofar as the question of disclosing information that is not available with the public authority is concerned, the law is now well settled that the Act does not enjoin a public authority to create, collect or collate information that is not available with it. There is no obligation on a public authority to process any information in order to create further information as is sought by an applicant."
7. With the above observations, the appeal is disposed of.
8. Copy of the decision be provided free of cost to the parties.
नीरज कु मार गु ा)
Neeraj Kumar Gupta (नीरज ा
Information Commissioner (सूसूचना आयु )
दनांक / Date : 22-02-2021
Authenticated true copy
(अिभ मािणत स यािपत ित)
S. C. Sharma (एस. सी. शमा),
Dy. Registrar (उप-पंजीयक),
(011-26105682)
Addresses of the parties:
1. CPIO
O/o. the Commissioner of Income Tax
(Exemption), ITO (HQ)
2nd Floor, San Jaun Towers
Behind Central Revenue Building
Old Railway Station Road, Kochi-682018
2. CPIO
O/o. the Pr. Chief Commissioner of Income Tax
Income Tax Department
Central Revenue Building, IS Press Road
Kochi-682018
3. Som Nath Chouhan
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