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2023 Supreme(Del) 2102
IN THE HIGH COURT OF DELHI AT NEW DELHI
Prathiba M. Singh, J.
Central Public Information Officer – Appellant
Versus
Kailash Chandra Moondra – Respondent
W.P.(C) 340 of 2023 & CM Appl. 1348 of 2023
Decided On : 12-01-2023
Zoheb Hossain, Sr Standing Counsel for Revenue with Vipul Agarwal and Parth Semwal, Standing Counsel for Revenue, for the Petitioner.
None, for the Respondent.
The court emphasized the need to consider the applicability of RTI Act exemptions, the requirement of public interest for disclosure, and the fiduciary capacity of the CBDT in holding information.
Headnote:
RTI - Information related to Shri Ram Janmabhoomi Teerth Kshetra Trust - RTI Act, 2005, Section 8(1)(j), Section 8(1)(e), Article 21 of the Constitution of India, 1950, Section 138, Income Tax Act, 1961 - The court discussed the applicability of RTI Act exemptions, the requirement of public interest for disclosure, and the fiduciary capacity of CBDT in holding information. The court also considered the failure to issue notice to the third party and the absence of reasoning to reverse the orders of the CPIO and Appellate Authority.
Fact of the Case:
The CPIO, CBDT sought quashing of the order passed by the Central Information Commission (CIC) regarding the denial of information related to Shri Ram Janmabhoomi Teerth Kshetra Trust under the RTI Act, 2005.
Finding of the Court:
The court granted interim relief to the CPIO, CBDT, staying the impugned order of the CIC. It noted the failure to issue notice to the third party, the exemption of income tax records under the Income Tax Act, and the fiduciary capacity of CBDT in holding information.
Issues: Applicability of RTI Act exemptions, failure to issue notice to the third party, absence of reasoning to reverse the orders of the CPIO and Appellate Authority.
Ratio Decidendi: The court found a prima facie case for grant of interim relief to the CPIO, CBDT, considering the balance of convenience and the potential irreparable injury if the relief is not granted.
Final Decision: The impugned order of the CIC was stayed, and no coercive steps were to be taken against the CPIO, CBDT. The court also directed the consideration of impleading the Shri Ram Janmabhoomi Teerth Kshetra Trust as a respondent.
JUDGMENT
Prathiba M. Singh, J. (Oral)
1. This hearing has been done through hybrid mode.
2. The present petition has been filed by the Petitioner - Central Public Information Officer, Central Board of Direct Taxes, ITA-1 Division (hereinafter, "CPIO, CBDT") seeking quashing of the impugned order dated 30th November, 2022 passed by the Central Information Commission (CIC).
3. In the present case the RTI Applicant/ Respondent - Kailash Chandra Moondra filed RTI application dated - 16th February, 2021 with the CPIO, CBDT seeking information related to 'Shri Ram Janmabhoomi Teerth Kshetra Trust'. The information sought is as under:
"(1) Please send the copy of complete application (with all annexures) filed by SHRI RAM JANMABHOOM1 TEERTH KSHETRA for getting exemption/deduction u/s 80G(2)(b) for it's donations as information
(2) Please send the copy of Trust Deed of SHRI RAM JANMABHOOMI TEERTH KSHETRA which was filed with the application for getting exemption/deduction u/s 80G(2)(b) for it's donations as information.
(3) Please send the copies of all the documents, reports, department's internal reports, objects and notes available on the official file of the application for getting exemption/deduction u/s 80G(2)(b) for donations to SHRI RAM JANMABHOOMI TEERTH KSHETRA as information.
(4) Please send the copy of Declaration if any filed on behalf of SHRI RAM JANMABHOOMI TEERTH KSHETRA with the application for getting exemption/deduction u/s 80G(2)(b) for it's donations as information."
4. The CPIO, CBDT denied the aforementioned information under Section 8(1)(j) of the Right to Information Act, 2005 (RTI, Act) vide order dated 5th April, 2021. Thereafter, the RTI applicant/ Respondent approached the Appellate Authority, CBDT by way of an appeal.
5. The Appellate Authority relied on the judgement of the ld. Division Bench of Kerala High Court in Bhanunni v. Commissioner, Hindu Religious and Charitable Endowments (Admn.) Department, (2011) 2 KLT 312 which held that Hindu religious institutions and endowments are not 'public authority' under the RTI Act. 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, 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.
6. The RTI applicant/ Respondent then approached the CIC by way of a second appeal. The CIC proceeded on the basis of its own decision in Mrs. Begum Pasha Bee v. CPIO/ ITO (Exemptions) bearing Appeal No. CIC/BS/A/2016/001091-BJ-Final and reversed the findings of the CPIO, CBDT and the Appellate Authority, CBDT vide the impugned order dated 30th November, 2022. The operative portion of the said order of the CIC is as under:
"Keeping in view the square applicability of the above decision to the instant matter, the Commission rejects the denial of the information by the CPIO as well as the FAA.
Having observed as above, the Commission directs the CPIO to revisit points 1 & 2 of the instant RTI Application and provide the available information to the Appellant within 15 days from the date of receipt of this order. A complia
