Income tax returns of private trusts or waqfs qualify as 'personal information' under Section 8(1)(j) of the RTI Act and are exempt from disclosure, provided no overriding public interest is demonstrated by the applicant.

Relevant facts emerging from appeal:

RTI application filed on : 06.01.2024

CPIO replied on : 19.03.2024

First appeal filed on : 27.03.2024

First Appellate Authority’s order : 07.05.2024

2nd Appeal/Complaint dated : 21.05.2024

Information sought:

1. The Appellant filed an RTI application dated 06.01.2024 (offline) seeking the following information:

“I would like to state that Ameerunnisa Begum Sahiba's Endowment, located at No.165/76 Bharathi Salai, Triplicane, Chennai 600 005, is a registered potified wakf under the Tamil Nadu Wakf Board (TNWB). The Endowment was created by way of "WILL" of Late Ameerunnisa Begum Sahiba in the late 19th century. The intention of the wakif (Testator) is pious and religious. The endowment holds considerable property across Royapettah, Mylapore and Triplicane in the hearty of the City and receives lakhs of rupees as Income from building and Land Rents apart from donations and advances. As she left no heirs to look after the Endowment.

A Scheme was framed by the Hon'ble High Court of Madras in C.S.No. 196/1913 by decree dated 19/07/1915 to govern the Endowment. As per the Scheme, the supervision and management of the Endowment will be under a committee of 5 Members. The First 5 Persons were appointed by the Hon'ble High Court of Madras. Subsequently. The Hon'ble High Court of Madras by order dated 10/04/1922 in C.S.No. 196/1913 has sanctioned Rules for the Endowment. The President and Treasurer will be the main executive officer of the Committee responsible to the Public.

Thereafter, any vacancy in the committee is being filled with co-option. Usually, the Members selected new members who are known to them so as to protect their vested interest. As such, there is no transparency in the affairs of the Endowment. Former Members of the Committee occupied the post for decades. The Committee till date awards infrastructure projects without calling for tenders and without the approval of Tamil Nadu Wakf Board so as to make personal gains. Moreover, the funds are being misappropriated.

As the Complaints started pouring over the maladministration and mismanagement of the affairs of the endowment to the Wakf Board from Public, the Chief Executive Officer of the Board had instituted an enquiry and passed an Order dated 30/03/2023 holding that the committee is unapproved by the Tamil Nadu Wakf Board.

Further, it also instituted a separate enquiry on its own by issuing a show-cause notice dated 05/09/2023 formulating 5 charges against them which is pending before it. Two charges are Non-submission of Budget and Non-submission of accounts. The Scheme Decree and the rules formulated by the Hon'ble High Court require the Endowment to publish receipts and expenditure to worshippers and to be affixed at the conspicuous places. However, the Management committee till date doesn't publish the accounts to worshippers in utter disregard to the rules and scheme framed by the Hon'ble High Court.

As I am a worshipper and a person interested in the wakf. I hereby file this RTI Application seeking Certified Copies of Income Tax Returns from the year 2014 to 2022 of the Endowment and matters which are connected therewith and incidental thereto.

The requested information doesn't pertain to any individual but a wakf created for pious and religious purposes. In the larger Public Interest, I would request you to furnish the requested information at the earliest. Further, I am willing to pay the charges as may be determined towards printing of documents.”

2. The CPIO furnished a reply to the Appellant on 19.03.2024 stating as under:

“Upon receipt of the petition, und