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/CCITM/A/2024/615635 Ramesh Satyan Borwa .….अपीलकता(cid:18)/Appellant VERSUS बनाम PIO, O/o the Commissioner of Income Tax (Exemptions), 6th Floor, MTNL Tele. Exchange Building, Cumballa Hills, Pedder Road, Tardeo, Mumbai – 400026 ….(cid:29)ितवादीगण /Respondent Date of Hearing : 10.09.2025 Date of Decision : 22.09.2025 INFORMATION COMMISSIONER : Vinod Kumar Tiwari Relevant facts emerging from appeal:

RTI application filed on : 06.12.2023 CPIO replied on : 03.04.2024 First appeal filed on : 03.01.2024 First Appellate Authority’s order : 15.02.2024 Compliance of FAA order : Not on record

2nd Appeal/Complaint dated : 06.03.2024 Information sought:

1. The Appellant filed an RTI application dated 06.12.2023 (offline) seeking the following information:

“Ref. EXEMPTION IN TAX ETC. FOR THE TRUST REGISTRATION NUMBER F-3451 MUMBAI CRICKET ASSOCIATION For tax exemption, the following information and documents related to registered trust number F-3451 MUMBAI CRICKET ASSOCIATION should be provided.

1. Information about the donor and the amount received in donation should be provided to the mentioned trust.

2. Please provide the list of donors who have claimed tax exemption and who have received the exemption.

3. Provide Copy of donation receipt book.

4. Provide Copy of all the donation certificate provide by trust digitally and physically.

5. Copy of all the documents submitted by trust for tax exemption registration.

6. Copy of audit reports.

Please note: All the information sought is from the year 2019 to 2023”

2. The CPIO furnished a reply to the Appellant on 03.04.2024 stating as under:

“The information is related to third party and as per section 11 of RTI Act, 2005, the third party was asked to provide its consent for the disclosure of the requisite information to the applicant. However, the third party (Representatives of Mumbai Cricket Association) has denied its consent vide letter dated 28.12.2023 (received in this office on 29.12.2023).

In view of the above, the requisite information sought by the Applicant Shri Ramesh Satyan Borwa under the RTI Act, 2005 cannot be disclosed and the request/application of applicant is hereby rejected under section 7(1) of the RTI Act, 2005.”

3. Being dissatisfied, the Appellant filed a First Appeal dated 03.01.2024.

The FAA vide its order dated 15.02.2024, upheld the reply of CPIO.

4. Feeling aggrieved and dissatisfied, Appellant approached the Commission with the instant Second Appeal.

5. Proof of having served a copy of Second Appeal on Respondent while filing the same in CIC is not available on record.

Relevant Facts emerged during Hearing:

The following were present:-

Appellant: Present through VC.

Respondent: Shri Manoj Valecha, CPIO-cum-ITO, attended the hearing through VC.

6. The Appellant stated that the Respondent has not provided the relevant information as sought in the instant RTI Application.

7. The Respondent submitted that the information sought by the Appellant in the instant RTI Application is not maintained in material form in the records except for information pertaining to audit reports which is already available on their website.

8. A written submission has been received from Shri Manoj Valecha, CPIO-

cum-ITO, vide letter dated 05.09.2024, stating as under:

“In the instant case, RTI had been filed by Shri Ramesh Satyam Borwa on

06.12.2023 soliciting following information:

1. Information about the donor and the amount received in donation should be provided to the mentioned trust.

2. Please provide the list of donors who have claimed tax exemption and who have received the exemption.

4. Provide Copy of all the donation certificate provide by trust digitally and physically.

5. Copy of all the documents submitted by trust for tax exemption registration. 2. Since, this was a third party information, as per section 11 of RTI Act, 2005, the third party w