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2026 Supreme(Online)(CIC) 4234

CENTRAL INFORMATION COMMISSION
Vinod Kumar Tiwari, Information Commissioner
S Amala Rani – Appellant
Versus
CPIO O/o the Income Tax Officer Exemptions – Respondent
CIC/CCACH/A/2024/635338



Advocates:
For the Appellants/Petitioners: J Britto Perianayagam
For the Respondents: M.P. Santosh Kumar

A blanket denial of information under Section 8(1)(j) for a public charitable trust enjoying tax exemptions is unsustainable; the public interest in transparency and accountability regarding statutory compliance and financial management outweighs third-party privacy claims.

Headnote:(A) Right to Information Act, 2005 - Section 8(1)(j) - Section 11 - Section 24(1) - Disclosure of information pertaining to a Public Charitable Trust enjoying tax exemptions - Blanket denial of information based on third-party objection is not sustainable - Larger public interest test must be applied to determine if disclosure of such information is warranted - Entities availing tax benefits are subject to greater transparency and accountability - (Paras 9, 10, 11)

Facts of the case:
Appellant filed an RTI application seeking detailed records, including registration documents, financial statements, and details of key persons, regarding a Public Charitable Trust (Annai Educational Trust). The CPIO and First Appellate Authority denied the request, citing Section 8(1)(j) of the RTI Act based on the objections of the Trust, which claimed the information was private. The Appellant contended that there were allegations of financial mismanagement and corruption, and as a public trust receiving tax exemptions, transparency was mandatory.

Findings of Court:
Information regarding public charitable trusts receiving state-granted tax exemptions cannot be treated as purely private. The Commission found that the denial was mechanical and lacked a proper test of larger public interest. The Respondent was directed to re-examine the application and provide a point-wise response.

Issues: Whether information concerning a tax-exempt charitable trust is exempt from disclosure under Section 8(1)(j) of the RTI Act, and whether a third-party objection is sufficient to deny such information.

Ratio Decidendi: Entities enjoying public benefits, such as tax exemptions, operate in the public domain and are subject to transparency and accountability. A blanket denial under Section 8(1)(j) is improper without a reasoned balancing of privacy rights against the larger public interest. Result : Appeal disposed of with directions for de novo examination.

Table of Content
1. rti proceedings overview and initial denial grounds. (Para 1 , 2 , 3 , 4)
2. parties' arguments regarding public interest vs privacy. (Para 5 , 6 , 7)
3. transparency requirements for tax-exempt public trusts. (Para 8 , 9 , 10 , 11 , 12 , 13)

Relevant facts emerging from appeal:

RTI application filed on : 05.04.2024
CPIO replied on : 17.05.2024
First appeal filed on : 14.06.2024
First Appellate Authority’s order : 19.07.2024
2nd Appeal/Complaint dated : 12.08.2024

Information sought:

1. The Appellant filed an RTI application dated 05.04.2024 (offline) seeking the following information:

“I Dr. S. Amala Rani resident of above said address and Mobile No.********81

(i) Subject matter of information under Right to Information Act 2005:

The following information/documents pertain to M/s. Annai Educational Trust (PAN:AACTAxxxxx), New Sankaranpalayam Road, Sankaranpalayam, Vellore -632001 C/o. Sri Annai Polytechnic College, Indira Nagar, Earayankadu & Post, (Via) Sedhuvalai, Anaicut TK, Vellore Disst-63210 4 may kindly be provided to me under Right to Information Act 2005

1. Provide me document that indicates the date on which by subject Trust (PAN: AACTAxxxxx) have applied for migration of its registration to the new registration scheme as per section 12AB of Finance Act 2020 as per Notification No. 19/2021 dated 26-03-2021.

2. Provide me the copy of an application in new Form 10A was made under section 12A(1) (ac) (i) of Finance Act 2020 by subject Trust to Income tax department for re-registration under Section 12AB (1)(a) Finance Act 2020 as per Notification No. 19/2021 dated 26-03-2021.

3. Provide me the copy of application in new form 10A was made under clause (i) of the first proviso to sub-section (5) of section 80G or clause (iv) of the first proviso to sub-section (5) of section 80G of Finance Act 2020 by subject Trust to Income tax department for re-registration or registration under section 80G (5) of Finance Act 2020 as per Notification No. 19/2021 dated 26-03-2021.

4. Provide copy of granting registration under section 12AB(1)(a) of Finance Act 2020 for application made u/s 12A (1) (ac) (i) of Finance Act 2020 for an existing registered trust as on No. 10AC and sixteen-digit alphanumeric Unique Registration Number (URN). on 1-4-21] to subject Trust in Form

5. Provide copy of granting approval under section 80G(5) (granting approval under clause (i) or (iii) of the second proviso read with third of section 80G Trust in Form No. 10AC and sixteen-digit alphanumeric Unique Registration Number (URN).

6. Provide me the name and designation of person from subject Trust who is authorized to submit online furnishing Form No. 10A or 10AB Verification of the return of income under section 140 of the Act with digital signature (DSC) or EVC.

7. Provide me details of Name, Designation of the Key Persons furnished by subject Trust along with Form 10A.

8. Provide me the details of Assets, Liabilities, Religious Activities & Income, if return of income filed for last three previous years furnished by subject Trust along with Form 10A.

09. Provide me the copy of the instrument creating the trust or establishing the institution furnished by subject Trust along with Form 10A.

10. Provide me the copy of registration with Registrar of Public Trusts furnished by subject Trust along with Form 10A.

11 Provide me the copy of existing order granting registration under section 12AB to subject Trust.

12. Provide me copies of the annual accounts of the trust or institution relating to prior year or years (not being more than three years immediately preceding the year in which the said application is made) for which such accounts have been made up furnished by subject Trust along with Form 10A”

2. The CPIO furnished a reply to the Appellant on 17.05.2024 stating as under:

“In the instant case, Dr. S. Amala Rani has sought information under RTI claiming that Dr. S. Amala Rani is a Trustee in Annai Educational Trust. The peti

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