COMMISSIONER OF INCOME TAX Vs. GIRISH MITTAL

JUDGEMENT

(1.) The CPIO/Dy. Commissioner of Income Tax HQ Exemption, New Delhi has approached this Court challenging the Order dtd. 27/4/2022, passed by the Central Information Commission (CIC), directing the Petitioner herein to provide the copies of all the documents submitted in the exemption application No. CIT(Exemption), Delhi/2019-20/80G/11528 and copies of the file notings granting the approval relating to PM CARES Fund under the Right to Information (RTI) application filed by the Respondent. The said information was denied to the Respondent by the CPIO and the Appellate Authority on the ground that the information sought is exempted from disclosure under Sec. 8(1)(j) of the Right to Information Act, 2005.

(2.) The principle contention amongst others raised in the present Writ Petition is that any information relating to any assessee relating to income tax can be sought for only in the manner prescribed under Sec. 138 of the Income Tax Act, 1961 (hereinafter referred to as "the IT Act") and not under the Right to Information Act, 2005 (hereinafter referred to as "the RTI Act"). The other argument raised by the Petitioner is that the information sought for by the Respondent is exempted under Sec. 8(1)(j) of the RTI Act and in any event since the matter relates to PM CARES Fund, it could not have been disclosed without hearing the PM CARES Fund.

(3.) Notice in the present Writ Petition was issued on 7/7/2022. Pleadings have been completed.