Delhi High Court quashes CIC order on PM Cares Fund information
Delhi High Court on Monday quashed a Central Information Commission’s order (CIC) that asked the income tax authorities to furnish information and copies of documents submitted by the PM Cares Fund while applying for income tax exemptions.
While allowing the income tax department’s appeal, Justice Subramonium Prasad ruled that CIC does not have the jurisdiction to direct furnishing of information provided for in Section 138 of the Income Tax Act and Section 138 (2) of the Income Tax Act prevails over Section 22 of the Right to Information Act (RTI Act).
«In the present case, the question which arose was whether Section 138(2) of the IT Act which also contains a non-obstante clause would override Section 22 of the RTI Act or not. In view of the fact that Section 138(1)(b) of the IT Act mandates that information relating to an assessee can only be supplied subject to the satisfaction of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, as the case may be, it can be said that Section 138(2) of the IT Act would prevail over Section 22 of the RTI Act,» the Court held.
Even if the CIC had the jurisdiction to direct the department to provide the information, the Commission's failure to give PM CARES notice of hearing would in itself have vitiated the order, the HC said.
Mumbai-based activist Girish Mittal had sought details regarding the tax exemption granted to the PM Cares Fund in May 2020.
