Copies of reports submitted by ITO for considering claim of registration of a Trust u/s 12AA of the IT Act & for grant of approval of exemption u/s 80G was sought - CIC: Denial u/s 8(1)(h) upheld as the matter is pending with CIT (Appeals) for review
4 Jan, 2015Heard today, dated 11.07.2014 through video conferencing. Appellant is present. Public Authority is represented by Shri Jitendra Singh on behalf of FAA and Shri Kanishk Kumar, CPIO, ITO HQ.
FACTS
Vide RTI dt 16.7.13, appellant has sought copies of reports submitted by ITO Ward-2, Hisar for considering claim of registration of the Keshav Madhav Dham Trust u/s 12AA of the IT Act and for grant of approval of exemption u/s 80G.
2. CPIO vide letter dt 14.8.13, observed that the Trust had filed an application in Form No.10G for grant of exemption u/s 80G of the IT Act. The said application was processed and rejected vide their order dt 21.5.13. Subsequently, the matter regarding grant of registration u/s 12AA was reviewed and the assessee was required to show cause as to why the registration should not be cancelled. These proceedings are pending and in the meanwhile, the applicant has sought information under the RTI Act. Accordingly the information was denied u/s 8(1)(h) Notwithstanding anything contained in this Act, there shall be no obligation to give any citizen, information which would impede the process of investigation or apprehension or prosecution of offenders; Notwithstanding anything contained in this Act, there shall be no obligation to give any citizen, information which would impede the process of investigation or apprehension or prosecution of offenders; Notwithstanding anything contained in this Act, there shall be no obligation to give any citizen, information which would impede the process of investigation or apprehension or prosecution of offenders; of the RTI Act.
3. An appeal was filed on 26.8.13.
4. AA vide order dt 19.9.13, upheld the decision of the CPIO.
5. Submissions made by the appellant and public authority were heard. Appellant submitted that as per the procedure laid down for seeking exemption u/s 80G of the IT Act, CIT (Appeals) obtains report from the concerned ITO. In the instant case, the concerned ITO had deputed Inspector, IT, to submit his report which was forwarded to CIT (Appeals). The CIT (Appeals) rejected the request for exemption u/s 80G. Appellant submitted that he was seeking copy of the report submitted by the ITO to the CIT. Public authority submitted that once exemption u/s 80G was denied, the CIT(Appeals) also initiated proceedings to review the grant of registration u/s 12AA, which was pending. As the entire issue was related and a final decision was awaited, they had denied the information u/s 8(1)(h) Notwithstanding anything contained in this Act, there shall be no obligation to give any citizen, information which would impede the process of investigation or apprehension or prosecution of offenders; Notwithstanding anything contained in this Act, there shall be no obligation to give any citizen, information which would impede the process of investigation or apprehension or prosecution of offenders; Notwithstanding anything contained in this Act, there shall be no obligation to give any citizen, information which would impede the process of investigation or apprehension or prosecution of offenders; of the RTI Act. Appellant, in support of his arguments, referred to Commission’s order dt 14.12.2009 in Appeal no. CIC/LS/A/2009/000647.
DECISION
6. The Commission concurs with the decision of the public authority in denying information u/s 8(1)(h) Notwithstanding anything contained in this Act, there shall be no obligation to give any citizen, information which would impede the process of investigation or apprehension or prosecution of offenders; Notwithstanding anything contained in this Act, there shall be no obligation to give any citizen, information which would impede the process of investigation or apprehension or prosecution of offenders; Notwithstanding anything contained in this Act, there shall be no obligation to give any citizen, information which would impede the process of investigation or apprehension or prosecution of offenders; as the issue of registration u/s 12AA was being reviewed and the matter was linked to grant of exemption u/s 80G of the IT Act, The appeal is disposed of.
(Rajiv Mathur)
Chief Information Commissioner
Citation: Shri S.K. Jain v. Income Tax in File No.CIC/RM/A/2014/000021