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1 - 10 of 11 (0.25 seconds)Section 138 in The Income Tax Act, 1961 [Entire Act]
Girish Ramchandra Deshpande vs Cen.Information Commr.& Ors on 3 October, 2012
(v) That as per the judgment of the Hon'ble Supreme Court in
Girish Ramchandra Deshpande v. Central Information
Commr., (2013) 1 SCC 212 the information, which relates to
income tax returns etc. would stand exempted from disclosure
under Section 8(1)(j) of the RTI Act unless a larger interest
justified the disclosure. The relevant part of the said judgement
is as under:
Article 226 in Constitution of India [Constitution]
Article 21 in Constitution of India [Constitution]
G.Rajendranath Goud, vs The Government Of Andhra Pradesh ... on 14 November, 2018
Reliance was also placed on the
judgment of the Hon'ble High Court of Andhra Pradesh in G.
Rajenderanath Goud v. Government of Andhra Pradesh, WP(C). No.
21677/2007 wherein it was held that religious institutions such as temple,
mosques and churches, which are not financed or funded by the government,
W.P.(C) 340/2023 Page 2 of 7
Signature Not Verified
Digitally Signed
By:DEVANSHU JOSHI
Signing Date:16.01.2023
19:00:10
2023/DHC/000294
do not fall within the purview of the RTI Act. In view thereof, the Appellate
Authority, CBDT vide its order dated 9th June, 2021 upheld the order of the
CPIO, CBDT and affirmed the finding that the information sought in the
RTI application is protected under Section 8(1)(j) of the RTI Act. Further, it
was held that the information is also protected under Section 8(1)(e) of the
RTI Act as the CBDT is holding the said information in fiduciary capacity.
The Appellate Authority, CBDT in the said order also held that public
interest in the matter has not been disclosed, which is a mandatory
requirement under Section 11 of the RTI Act for disclosure of confidential
and personal third party information. Lastly, reliance was placed on Article
21 of the Constitution of India, 1950.
The Income Tax Act, 1961
Section 11 in The Right to Information Act, 2005 [Entire Act]
Section 19 in The Right to Information Act, 2005 [Entire Act]
Mr.Rakesh Kumar Gupta vs Itat on 22 June, 2010
(iv) That in the order passed by the full bench of the CIC in Rakesh
Kumar Gupta v. ITAT (2007) SCC Online CIC 3153 the CIC,
in the context of income tax records took a view that if
information is being held by a 'public authority' in judicial
capacity, the provisions of the RTI Act would not prevail. The
authorities under the Income Tax Act, as per ld. counsel, act
either in judicial or a quasi-judicial capacity.