RTI exemption under S.24(1) for Income Tax Investigation Directorate upheld absent corruption allegations.

Information sought:

1. The Appellant filed an RTI application dated 19.11.2023 (online) seeking the following information:

“Subject of information: DETAILS ABOUT AJANTA PUBLIC SCHOOL, SECTOR 31, GURGAON, HARYANA which is being run by M/S AJANTA EDUCATIONAL CENTRE, AMRITSAR, PUNJAB registered under Societies act 1860 having Registration No. 133/1957-58.

Please provide information from 2012 till 2023 October specifically

Please provide copies of following documents regarding school run and operated by Ajanta Public School, Sector 31, Gurgaon (Haryana) which is being run by M/S AJANTA EDUCATIONAL CENTRE, AMRITSAR, PUNJAB registered under Societies Act 1860 having Registration No. 133/1957-58.

1. Copy of registration certificate issued to the above-mentioned society.

2. How many complaints of Tax evasion has been received by your department against the said school/ society running the school/schools.

3. According to official records is there any income tax evasion/investigation or enquiry pending against the said school.

4. If yes then broad outcome of the said enquiry / investigation and has that the results and details have been shared with any other central agencies for further action.

5. According to rule book is it mandatory or discretionary for investigation wing of Income Tax to share complaint and investigation details with other central agencies like ED etc.

6. According to official records since when the said enquiry is pending.

7. In normal course of time how much time does it take to come to logical conclusion for some enquiry according to rule book and departmental rules

8. According to new rules the Central Board of Direct Taxes (CBDT) releases a central action plan (CAP) directing tax officials on targets and deliverables for the year ahead. The interim action plan is rolled out in April before the CAP is finalized within a few months. According to the interim action plan, all information submission requests pending as on 31 March must be submitted by 15 May. So has this above-mentioned case comes under CAP and has the necessary action plan been initiated as per interim action plan

9. The Directorate General of Income Tax (Systems) exchanges information with 10 government agencies through the National Intelligence Grid or NATGRID, an integrated intelligence master database. These include the CBI, ED, Directorate of Revenue Intelligence (DRI), Intelligence Bureau (IB), Central Board of Indirect Taxes and Customs (CBIC), and the Directorate General of GST Intelligence (DGGI), among others. The sharing of information is aimed at enabling the agencies to perform their functions under the respective laws. Data sharing between agencies and departments has become a key tool for the government to detect mismatches and zero-in on transactions that must be investigated. This, along with the push towards the use of digital payments, disincentivizing cash usage, and deducting tax at source, have helped boost tax compliance. The prompt sharing of information by the income tax department with other agencies improves regulatory efficiency and compliance, so has the investigation wing or Income Tax shared the data of the above-mentioned school or society investigation details / and results with these Govt. Agencies regarding

10. Information of any other criminal case and any FIR or any case is pending or registered against the said school or its management anywhere in State of Haryana if yes any case is pending or registered then copy of same and is department in knowledge of the same if yes then action taken on said FIR by department and is it obligatory or discretionary for department to take action when FIR is specifically filed regarding income tax evasion

11. Has any search or seizure been carried out by department regarding above mentioned school/ society according to official record

1. please mention name of the officer who will be attesting the documents

2. Pleas