Key Update: Delhi High Court Rules – RTI Cannot Be Used for Income Tax Assessee Details
Case: CPIO/Dy. Commissioner of Income Tax (HQ) Exemption v. Girish Mittal
Court: Delhi High Court (Justice Subramonium Prasad)
Date: 22 January 2024
Citation: 2024 LiveLaw (Del) 81
The Delhi High Court has set aside a Central Information Commission (CIC) order that directed the Income Tax Department to disclose documents and file notings related to the PM CARES Fund's Section 80G exemption application under the RTI Act.
The Court held on the following key grounds:
- Section 138 of the Income Tax Act is a special provision governing disclosure of assessee information. It requires satisfaction by the Principal Chief Commissioner/Chief Commissioner/Principal Commissioner that disclosure is in public interest.
- RTI Act's overriding clause (Section 22) cannot supersede this special provision. Special law prevails over general law.
- CIC failed to provide hearing to the third party (PM CARES Fund) as mandated under Section 11 RTI Act.
Practical Implications:
- Assessee details (including charitable exemptions under 80G, file notings) cannot be obtained via RTI applications.
- Applicants must follow the prescribed procedure under Section 138 IT Act.
- This strengthens confidentiality in tax matters and restricts RTI's scope in assessee-related queries.
This judgment is significant for tax practitioners, CAs/CS, and taxpayers dealing with exemption approvals.
Note (as of December 2025): An appeal against this judgment is reportedly pending before a Division Bench of the Delhi High Court.
For detailed analysis, ratio decidendi, practical takeaways, and full judgment PDF download, click here: Read Full Case Analysis & Download PDF
This post is for informational purposes only and does not constitute legal advice.