Central Public Information Officer v. Kailash Chandra Moondra W.P.(C) 340 OF 2023, CM APPL. NO 1348 OF 2023, dated 12-01-2023] Bench : PRATHIBA M. SINGH, J. Section 80G of the Income-tax Act, 1961, read with sections 8 and 11, of the Right to Information Act, 2005 – Deductions Donation to certain funds, charitable institution (RTI Act, information of) – Applicant filed RTI application with CPIO, CBDT seeking information related to application filed by `Shri Ram Janmabhoomi Teerth Kshetra Trust’ for getting deduction under section 80G(2)(b) of Income-tax Act – CPIO denied aforementioned information under section 8(1)(j) – Thereafter, applicant approached Appellate Authority by way of an appeal – Appellate Authority, upheld order of CPIO, and also stated that information sought in RTI application was protected under section 8(1)(j) and section 8(1)(e)as CBDT was holding said information in fiduciary capacity – Furthermore, it was held that public interest in matter had not been disclosed, which was a mandatory requirement undersection 11 for disclosure of confidential and personal third party information – On second appeal, CIC reversed orders of CPIO and Appellate Authority – CPIO sought quashing of impugned order passed by CIC – It was found that CIC (i) did not issue notice to Trust whose information was sought as mandated under section 19(4), (ii) did not consider fact that information relating to income tax records was exempted under section 138 of Income-tax Act,1961, (iii) did not consider that information which was being sought in RTI application related to a third party and was held by CBDT in fiduciary capacity, and, (iv) CIC had not given any reasoning whatsoever to reverse orders of CPIO and Appellate Authority -Whether therefore, CPIO having made out a prima facie case for grant of interim relief, impugned order shall remain stayed till next hearing and no coercive steps shall be taken against CPIO, pursuant to same – Held, yes [Paras 9 and 10] [Partly in favour of revenue]
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