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/DOREV/A/2024/115265 Krishna Prakash R .….अपीलकता(cid:18)/Appellant VERSUS बनाम CPIO under RTI DCIT-(OSD)-ITA-I & CPIO, Central Board of Direct Taxes (ITA-1 Division), Ministry of Finance, Dept. of Revenue, North Block, New Delhi-110001. ….(cid:29)ितवादीगण /Respondent Date of Hearing : 30.10.2025 Date of Decision : 30.10.2025 INFORMATION COMMISSIONER : Vinod Kumar Tiwari Relevant facts emerging from appeal:

RTI application filed on : 23.11.2023 CPIO replied on : 24.01.2024 First appeal filed on : 20.02.2024 First Appellate Authority’s order : 07.03.2024 2nd Appeal/Complaint dated : 15.05.2024 Information sought:

1. The Appellant filed an (offline) RTI application dated 23.11.2023 seeking the following information:

“It is humbly requested that you answer the questions given below in connection with the exemption order issued by the Income Tax Department for donations made to Sri Venugopaladevaswat of Purakkad Village, Ambalapuzha Taluk, Alappuzha District.

1. Is the order annexed to the letter correct?

2. What kind of organizations are given such concessions?

3. Are such concessions allowed to private institutions?

4. Is the T order still in force? If there are changes thereon, provide a copy of order.

In the above questions, if the information is not available in the T organization, it is requested to inform the information from which organization it is available.”

2. The CPIO & DCIT(OSD), ITA-1 furnished a reply to the Appellant on

24.01.2024 stating as under:

“1. With respect to point no. 1, it is stated that as per the record available in this office, the order annexed to the letter has been found to be correct.

2. On perusal of the RTI application, the information sought in point no. 2 & 3 is in the nature of giving decision on the issues or opinion/clarification and is therefore not covered under the scope of 'information as envisaged under Right to Information Act, 2005, because the information sought requires the CPIO to deduce conclusion from the various provisions of the Income-tax Act and Rules and then provide the same to the applicant. However, you may refer Income-tax Act, 1961 and Income-tax Rules, 1962, available in public domain on website, http://www.incometaxindia.gov.in to seek replies of your queries

3. made. With respect to point no. 4, it is stated that no changes in the said order have been

4. Thus, your application is disposed of.”

3. Being dissatisfied, the appellant filed a First Appeal dated 20.02.2024.

The FAA vide its order dated 07.03.2024, held as under.

“1. In this case, the applicant has not satisfied with the reply CPIO & DCIT(OSD), ITA-I provided by him on point no. 2&3. In this regard, it is noted that on these points the applicant has raised query/questions and requiring the CPIO & DEIT(OSD), ITA-1 to interpret, clarify the provisions and to deduce the opinion/advice of the records and seeking answer of the questions/queries raised. In this regard, it is important to note that only such information can be supplied under the RTI Act that is available and existing and is held by the public authority or is held under the control of the public authority. The Public Information Officer is not supposed to create information that is not a part of the record of the public authority. The Public Information Officer is also not required to furnish information which require drawing of inference and/or making of assumptions; or to interpret information; or to solve the problems raised by the applicants; or to furnish replies to questions/queries.

1.1 Further, w.r.t. point no. 2&3, the CPIO has also informed/requested to the applicant to refer the Income Tax Act, 1961 and Income Tax Rules, 1962 as these are available in public domain. It should be made clear that the Income Tax Act, 1961 and Income Tax Rules, 1962 are themselves 'information' and being in public