RPS Kohli (Advisor) 08 July 2012

Is income tax exemption considered as a govt. aid?

RTI act and RTE act convey that they are not applicable on unaided minority institutions.

But if a minority institution carries exemption under IT act 80(g) and 10(23)c then is it supposed to be an aid or merely an exemption?

Can somebody please guide on this? Can some judgements be referred to in this issue?

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B.K.GUPTA... (ADVISOR) 08 July 2012

Below mentioned is a judgment of CIC :

CENTRAL INFORMATION COMMISSION

Club Building (Near Post Office)

Old JNU Campus, New Delhi - 110067

Tel: +91-11-26161796

Decision No. CIC/SG/A/2011/000965/12846

Appeal No. CIC/SG/A/2011/000965

Relevant facts emerging from the Appeal:

Appellant : Manoj Kumar

S/o Late Shri Om Prakash

Rio 2 1/21, Rajniwas Marg, Civil Line,

Delhi-110054.

Respondent : Mr. R. P. Yadav

PIO & Dy. Director,

Directorate of Education Govt. of NCT of Delhi North

District North, Lucknow Road,

Delhi- 110054.

RTI application filed on : 01/02/2011

PIO replied on : 04/03/2011

First Appeal filed on : 03/03/2011

First Appellate Authority order on : 16/03/2011

PIO after First Appeal : 04/03/2011

Second Appeal received on : 08/04/2011

Q.No Query Reply of PIO

1. Number of Nursery and Primary admission seats those which are allotted

to different quotas i.e. School quota, Quota for the Poor etc.

Information

sought by the

applicant is for a

minority school

Helen Jerwood

Preparatory

School and hence

does not come

under the ambit of

RTI Act.

2. What was charged to obtain the School Admission Form and the

Prospectus? How many such were sold?

3. The details of the children selected for admission.

4. The video CD of the entire process of selection of children.

5. Details of the children who are from the weaker sections selected for

Nursery and Prep.

6. Has the school followed the regulation of 25% of students to be from

weaker sections? What percentages of such children have been admitted

into the School?

Grounds for the First Appeal:

No reply given by the PIO within the stipulated time period of 30 days.

Order of the First Appellate Authority (FAA):

Appeal dismissed.

Ground of the Second Appeal:

Information pertains to Queen Marry School which is an aided one avails all the facilities from the

Education Department and the Govt. of NCT of Delhi.Relevant Facts emerging during Hearing:

The following were present

Appellant : Absent;

Respondent : Mr. R. P. Yadav, PIO & Dy. Director; Mr. P. C. Malhotra, PIO Queen Mary’s School,

Tis Hazari, Delhi and Ms. Vinita Shanker, Education Officer (Zone-7) District North.

The Appellant has sought information which pertains to “Helen Jerwood Preparatory School”. The

Respondent has stated that this is a unrecognized, unaided minority institution and no information on

this is held by the Directorate of Education. It appears that the said school is not a public authority as

defined under Section 2(h) of the RTI Act and no information is available with any public authority,

hence information cannot be provided.

Decision:

The Appeal is disposed.

The information sought is about an Institution which is not a public authority and

information regarding it, is not held by the public authority.

This decision is announced in open chamber.

Notice of this decision be given free of cost to the parties.

Any information in compliance with this Order will be provided free of cost as per Section 7(6) of RTI Act.

Shailesh Gandhi

Information Commissioner

13 June 2011

(In any correspondence on this decision, mention the complete decision number.)

B.K.GUPTA... (ADVISOR) 08 July 2012

From the above judgment I think you can very well construe about the status.

Do you belong to the institution or an information seeker?

Clarify about your status then further guidance may be provided.

1 Like

H.M.Patnaik (Proprietor) 08 July 2012

No. Merely basing on grant of exemptions by the Income tax authority to a minority institution under Sec. 80(G) or 10(23) , it cannot be treated as an institution receiving Govt. aid for obtaining information under RTI or RTE Act.

1 Like

RPS Kohli (Advisor) 08 July 2012

Dear Mr Gupta

Thanks for the reply. But the question is that if IT exemption u/s 80G is availed by the institution then is it construed as an aid?

Thanks

RPS Kohli (Advisor) 08 July 2012

Sorry forgot to mention that I belong to the institution

B.K.GUPTA... (ADVISOR) 09 July 2012

As you belong to the institute ,the judgment of CIC quoted by me above would be of help.

But bear in mind that take this stand "Prem se" because it all is a jugglery of brain and somebody

may frame the application in such a way that you might be required to disclose the information sought for .

Is income tax exemption considered as a govt. aid?

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