के (cid:3)ीय सूचना आयोग Central Information Commission बाबा गंगनाथ माग(cid:18), मुिनरका

Baba Gangnath Marg, Munirka नई िद(cid:24)ी, New Delhi – 110067 File No: CIC/CCITK/A/2023/147696 Rabiuddin Ahmed .….अपीलकता(cid:18)/Appellant VERSUS बनाम PIO, Office of the Income Tax Officer, Exemption Ward1(4), 10B, Middleton Row, Kolkata - 700071 ….(cid:29)ितवादीगण /Respondent Date of Hearing : 21.03.2025 Date of Decision : 21.03.2025 INFORMATION COMMISSIONER : Vinod Kumar Tiwari Relevant facts emerging from appeal:

RTI application filed on : 02.12.2022 CPIO replied on : 13.03.2023 First appeal filed on : 16.01.2023 First Appellate Authority’s order : 08.02.2023 2nd Appeal/Complaint dated : 25.10.2023 Information sought:

The Appellant filed an RTI application dated 02.12.2022 (offline) seeking the following information:

“1. Kindly Provide the information as to Names and Address of the Board of Trustees of Prabha Khaitan Foundation as Updated with the Department of Income Tax.

2. Kindly Provide the information as to Date of Registration of Prabha Khaitan Foundation with the Department of Income Tax.

3. Kindly Provide the information as to the name/s of the Trustees being removed and appointed, time to time, as declared by Prabha Khaitan Foundation with the Department of Income Tax.

4. Kindly Provide the Copy of the Registered Trust Deed, Constitution and By-Laws as filed by Prabha Khaitan Foundation being filed by the same with your Authority.

5. Kindly inform as to the declaration of Prabha Khaitan Foundation as to its Nature of Trust Le. Public Charitable and or Private Trust.

6. Kindly Provide the information if section 11 and 12 of the Income Tax Act are applicable to Prabha Khaitan Foundation (PAN-AAATP6558QJ.

7. Kindly Provide the information if Prabha Khaitan Foundation Is Registered u/s 12A and/or 12AA of the Income Tax Act.

8. Kindly Provide the information if Prabha Khaitan Foundation has exemption u/s 80G8/80GG/80GGA and exemption under any other section of the Income Tax Act.

9. Kindly Provide the information if Prabha Khaitan Foundation have a Active License /Permission under Foreign Currency Regulating Act [FCRA]

to receive funding from foreign countries.

10. Balance Sheets and Statement of Income and Expenditure for the Last Ten (10) years from the Assessment Year 2011-12 to 2020-21 may be given.

11. Assessment orders for the last Ten (10) years from the Assessment Year 2011-12 to 2020-21 may be given.”

The CPIO furnished a point-wise reply to the Appellant on 13.03.2023 stating as under:

“1 Not available to this office

2 31st October, 1987 (as per records available)

3 Not available to this office 4 Not available to this office

5 Public charitable Trust object of which is advancement of any other object of general public utility (as per records available)

6 As per records available, exemption claimed u/s. 11 & 12 ar applicable.

7 Transferred to the CPIO cum DCIT, Hqr, Exemption 8 Transferred to the CPIO cum DCIT, Hqr, Exemption

9 Not relating to this office

10 Not available to this office

11 Not available to this office”

Being dissatisfied, the appellant filed a First Appeal dated 16.01.2023. The FAA vide its order dated 08.02.2023, held as under:

“I have gone through the facts of the case and the appeal filed by the first party being applicant. The appeal was first fixed for hearing on 31.1.2023 vide this office letter dated 18.01.2023 sent through regd. post. The appellant appeared on that date and the case was partly heard and adjourned, on the next day, 01/02/2023 and the case is heard.

At the time of hearing the AO submitted that the information relates to third party as per provisions of Sec. 8 of the RTI Act and he has written to that party for permission to share the information, and as it was not received with in the stipulated time period the RTI application was not disposed with in due time. Mr. Rabiuddin Ahmed, appellant sated at the hearing that he has asked for information in respect of a public trust and not from an 'individual' and as p