The Delhi High Court in a recent order overturned the order by Chief Information Commission (CIC) directing the Central Board of Direct Taxes (CBDT) to provide information under the Right to Information (RTI) relating to Shri Ram Janmabhoomi Teerth Kshetra Trust, which is looking after construction and management of the Ram temple in Ayodhya.
In 2023, the Delhi High Court had stayed the CIC order and had noted that the CIC did not issue notice to the Shri Ram Janmabhoomi Teerth Kshetra Trust whose information was sought by the RTI applicant Kailash Chandra Moondra. The court further said that the CIC order did not consider the fact that the information relating to the income tax records is exempted under Section 138 of the Income Tax Act,1961, which is a special law.
After the Supreme Court verdict in the Ayodhya case, the Centre set up the Shri Ram Janmabhoomi Teerth Kshetra Trust for the construction of Ram Temple in Ayodhya.
In February 2021, Kailash Chandra Moondra filed a RTI application and sought a copy of the complete application (with all annexures) filed by the Ram Temple trust for getting exemption or deduction for its donations.
In November 2022, on an RTI application filed by Moondra, the CIC asked the CBDT to share the copy of the complete application filed by the Ram Temple trust for getting exemptions or deductions under Section 80 G(2)(b) of the Income Tax Act for its donations.
The Centre had challenged the CIC order in Delhi High Court, saying that information about an assessee cannot be granted under the RTI Act in view of Section 138(1)(b) of the Income Tax Act, 1961.
A bench of Justice Subramonium Prasad on February 28, set aside the CIC order.
The Delhi High Court cited the PM Cares Fund verdict for arriving at a decision in this case. In that verdict, the high court had set aside a CIC order to furnish information under RTI on tax exemptions given to the PM Cares Fund.