Recently, the Delhi High Court overturned a decision by the Central Information Commission (CIC) that had directed the Central Board of Direct Taxes (CBDT) to disclose information under the Right to Information Act (RTI Act) regarding tax exemptions or deductions requested by the Shri Ram Janmabhoomi Teerth Kshetra Trust.

The Shri Ram Janmabhoomi Teerth Kshetra Trust was established by the Central government to oversee the construction of the Ram Temple (Ram Mandir) in Ayodhya, following the Supreme Court's landmark judgment on the Ayodhya dispute in 2019.

On November 30, 2022, the Central Information Commission (CIC) instructed the Central Board of Direct Taxes (CBDT) to provide the full application submitted by the trust, seeking exemptions or deductions under Section 80G(2)(b) of the Income Tax Act for its donations.

The RTI application was submitted by Kailash Chandra Moondra. On February 28, Justice Subramonium Prasad overturned the CIC's decision and granted a petition filed by the Central government opposing the CIC's order. The government contended that information concerning an assessee cannot be disclosed under the RTI Act, citing Section 138(1)(b) of the Income Tax Act, 1961.

In overturning the CIC's directives, Justice Prasad referenced his previous ruling in the case of CPIO/Dy Commissioner of Income Tax HQ Exemption, New Delhi vs. Girish Mittal. In that judgment, the High Court had invalidated a CIC order mandating the disclosure of information under the RTI Act regarding tax exemptions granted to the PM Cares Fund.

An appeal has been lodged against the Girish Mittal judgment. The next hearing for this appeal is scheduled for July 10.

Advocates Zoheb Hossain, Vivek Gurnani, Sanjeev Menon, Abhipriya and Vivek Gaurav appeared for the CPIO.

None appeared for the respondent, Kailash Chandra Moondra.