Citation
2024 LiveLaw (Del) 81; 2024 SCC OnLine Del 390; W.P.(C) 10193/2022
Bench
Single Bench (Hon'ble Mr. Justice Subramonium Prasad)
Act / Law
Income Tax Act, 1961; Right to Information Act, 2005
Section
Section 138 (Income Tax Act); Sections 8(1)(j), 11, 22 (RTI Act); Section 80G (Income Tax Act)
Case Summary & Key Observations
Delhi High Court quashed CIC's directive to disclose PM CARES Fund's 80G exemption documents and file notings under RTI. Held: Assessee information cannot be disclosed via RTI; mandatory to follow Section 138 IT Act requiring public interest satisfaction by specified tax officers. Special law (IT Act) overrides RTI's general overriding clause. Additionally, third-party hearing under RTI Section 11 was mandatory.
Ratio Decidendi
- Section 138 of the Income Tax Act, as a special provision on disclosure of assessee information, prevails over Section 22 of the RTI Act (principle: generalia specialibus non derogant – general laws do not derogate from special laws).
- Information relating to an assessee (including exemption applications/file notings) must follow the procedure under Section 138(1)(b) IT Act; RTI cannot be used to bypass it.
- Third-party information requires mandatory notice and hearing under Section 11 RTI Act before disclosure.
- CIC erred in not adjudicating public interest vs. protected interest balance.
Practical Takeaway
- RTI applications seeking tax details of any assessee (e.g., 80G/12A exemptions, file notings) will be rejected; applicants must use Section 138 IT Act route (prescribed form + public interest approval by Commissioner-level officers).
- This strengthens tax confidentiality; protects swift approvals like PM CARES from RTI scrutiny.
- CPIOs should invoke Section 138 and third-party provisions early.
- Useful precedent for tax authorities defending similar RTI denials.
Full Judgment
Case Details: CPIO/Dy. Commissioner of Income Tax (HQ) Exemption, New Delhi v. Girish Mittal Date: 22 January 2024
Key Excerpts:
- Section 138(2) of the IT Act would prevail over Section 22 of the RTI Act.
- The satisfaction of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner is, therefore, necessary before such information can be divulged.
- Since the information sought for by the Respondent relates to a third party, PM CARES Fund ought to have been heard.
The full authoritative text of the judgment (23 pages) is available for download in PDF format below. As of December 2025, this judgment remains good law, with an appeal pending before a Division Bench of the Delhi High Court (no stay or reversal reported).