PM CARES Fund Entitled to Privacy under RTI Act

Delhi High Court has orally observed that PM CARES Fund, even if treated as a juristic or government-linked entity, does not lose its right to privacy under the Right to Information (RTI) Act, 2005.
The observation was made on 14 January 2026 while hearing an appeal related to disclosure of tax-exemption details of the fund.

Background of the Case

• The court was hearing an appeal against a single-judge order that had set aside directions of the Central Information Commission (CIC) dated 27 April 2022.
• The CIC had directed the Income Tax Department to disclose information sought by Girish Mittal, a Mumbai-based activist.
• Information sought included:
  • Documents submitted by PM CARES for tax exemption
  • File notings approving exemptions
  • Details of other exemption applications processed during FY 2019–20
• The Income Tax Department challenged the CIC order.
• A single judge of the Delhi High Court allowed the department’s plea, holding that:
  • The CIC lacked jurisdiction to direct disclosure
• A coordinate bench stayed the CIC order in July 2022.
• Girish Mittal appealed before the Division Bench, leading to the present observations.

Key Observations of Court

• The Division Bench, headed by Chief Justice Devendra Kumar Upadhyaya and Justice Tejas Karia, observed:
  • Entities performing public functions do not automatically lose privacy rights.
  • Even if PM CARES is treated as “State” or a public authority, it remains a juristic personality.
  • Privacy protections under the RTI Act can extend beyond natural persons to juristic entities in certain circumstances.

Interpretation of Section 8(1)(j) of the RTI Act

• The ruling relied heavily on Section 8(1)(j) of the RTI Act:
  • Exempts disclosure of personal or third-party information unless larger public interest is established.
• Court clarified:
  • Privacy protection here is statutory, not derived from Article 21 of the Constitution.
  • It applies uniformly to all third parties, irrespective of public or private character.
• Static GK Fact:
  • Section 8 of the RTI Act contains 10 exemption clauses, balancing transparency with privacy and national interest.

Third-Party Rights under RTI

• RTI law does not differentiate between:
  • Public trusts
  • Private trusts
  • Societies
  • Cooperative bodies
  • Individuals
• All are entitled to third-party safeguards.
• Disclosure requires:
  • Due process
  • Mandatory notice to the concerned third party
• The court illustrated this with examples of schools or clubs run by trusts—their public nature does not negate statutory privacy rights.

Role of Income Tax Act

• The court referred to Section 138 of the Income Tax Act, 1961, which:
  • Restricts sharing of assessee information
  • Provides confidentiality to taxpayer-related records
• Tax exemption documents and assessments are therefore protected by statutory confidentiality.

Position of PM CARES on Disclosure

Since its creation in March 2020, the Prime Minister’s Office has refused to disclose several details, including:

• Identity of donors
• Amounts contributed
• Detailed utilisation and expenditure records
• Beneficiary lists
• Internal file notings and minutes of meetings
• Documents relating to tax exemptions and assessments

Justifications given:

• PM CARES is not a “public authority” under RTI Act
• Disclosure would invade donor privacy
• Tax records are protected under the Income Tax Act

Broader Implications for RTI & Transparency

• The judgment reinforces that:
  • RTI follows a disclosure-with-exemptions model, not absolute transparency.
  • Public interest alone is insufficient to override privacy.
  • A clear, demonstrable, and compelling public interest must be established.
• Even if PM CARES is later declared a public authority, privacy exemptions may still apply.

About PM CARES Fund

• Full Name: Prime Minister’s Citizen Assistance and Relief in Emergency Situations Fund
• Created: 28 March 2020
• Nature: Registered Public Charitable Trust
• Trigger: COVID-19 pandemic

Objectives

• Assistance during:
  • Natural or man-made disasters
  • Public health emergencies
• Funding for:
  • Healthcare infrastructure
  • Research
  • Pharmaceutical facilities

Composition

• Chairman: Prime Minister (ex-officio)
• Trustees (ex-officio):
  • Defence Minister
  • Home Minister
  • Finance Minister
• PM can nominate three additional trustees

Contributions & Exemptions

• Entirely voluntary contributions
• No budgetary support
• Benefits:
  • 100% tax exemption under Section 80G
  • Eligible for CSR expenditure (Companies Act, 2013)
  • FCRA-exempt (can receive foreign donations)