Upgrad LLM

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? 


Below mentioned is a judgment of CIC :


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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, 
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.
sought  by  the
applicant  is for a
minority  school
Helen  Jerwood
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. 
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.) 


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.

Total likes : 1 times


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.

Total likes : 1 times


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?





Sorry forgot to mention that I belong to the institution


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 .




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