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TMI Blog2023 (2) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Information Commission (CIC). 3. In the present case the RTI Applicant/ Respondent - Kailash Chandra Moondra filed RTI application dated - 16th February, 2021 with the CPIO, CBDT seeking information related to `Shri Ram Janmabhoomi Teerth Kshetra Trust'. The information sought is as under: "(1) Please send the copy of complete application (with all annexures) filed by SHRI RAM JANMABHOOM1 TEERTH KSHETRA for getting exemption / deduction u/s 80G(2)(b) for it's donations as information (2) Please send the copy of Trust Deed of SHRI RAM JANMABHOOMI TEERTH KSHETRA which was filed with the application for getting exemption / deduction u/s 80G(2)(b) for it's donations as information. (3) Please send the copies of all the docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the finding that the information sought in the RTI application is protected under Section 8(1)(j) of the RTI Act. Further, it was held that the information is also protected under Section 8(1)(e) of the RTI Act as the CBDT is holding the said information in fiduciary capacity. The Appellate Authority, CBDT in the said order also held that public interest in the matter has not been disclosed, which is a mandatory requirement under Section 11 of the RTI Act for disclosure of confidential and personal third party information. Lastly, reliance was placed on Article 21 of the Constitution of India, 1950. 6. The RTI applicant/ Respondent then approached the CIC by way of a second appeal. The CIC proceeded on the basis of its own decision in Mrs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation in respect of assessees is governed by Section 138, Income Tax Act, 1961, which provides that the information relating to third parties would have to be sought from the specified authority and the same would be furnished only if it is in public interest. Further, as per Section 138(1)(b) of the Income Tax Act, 1961, there is some finality in the order passed by the Appellate Authority, CBDT and the same is not to be challenged in a court of law. However, he concedes that this Court's jurisdiction under Article 226 of the Constitution of India would be exempted from the same. (ii) That the information sought in the RTI application is related to a third party assessee and would be governed by Section 138 Income Tax Act, 1961. Thus, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cer or the appellate authority is satisfied that the larger public interest justifies the disclosure of such information." (vi) That in W.P.(C) 10193/2022 titled CPIO/Dy. Commissioner of Income Tax HQ Exemption, New Delhi v. Girish Mittal having similar circumstances, the ld. Single Judge of this Court vide order 7th July, 2022 granted stay on the CIC order under Section 8(1)(j) of the RTI Act. Thus, the CIC reversed the orders of the CPIO and the appellate authority. 9. The Court has heard the ld. Counsel for CPIO, CBDT and perused the record. The following facts are relevant for consideration of interim relief at this stage: (i) The CIC did not issue notice to the Shri Ram Janmabhoomi Teerth Kshetra Trust whose information was sough ..... X X X X Extracts X X X X X X X X Extracts X X X X
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