JUDGMENT

Subramonium Prasad, J.

1. The CPIO/Dy. Commissioner of Income Tax HQ Exemption, New Delhi has approached this Court challenging the Order dated 27.04.2022, passed by the Central Information Commission (CIC), directing the Petitioner herein to provide the copies of all the documents submitted in the exemption application No. CIT(Exemption), Delhi/2019-20/80G/11528 and copies of the file notings granting the approval relating to PM CARES Fund under the Right to Information (RTI) application filed by the Respondent. The said information was denied to the Respondent by the CPIO and the Appellate Authority on the ground that the information sought is exempted from disclosure under Section 8(1)(j) of the Right to Information Act, 2005.

2. The principle contention amongst others raised in the present Writ Petition is that any information relating to any assessee relating to income tax can be sought for only in the manner prescribed under Section 138 of the Income Tax Act, 1961 (hereinafter referred to as "the IT Act") and not under the Right to Information Act, 2005 (hereinafter referred to as "the RTI Act"). The other argument raised by the Petitioner is that the information sought