Direct answer. When PM CARES Fund was created in March 2020, multiple RTI applications were filed to the PMO, Finance Ministry, and CAG seeking audit access and fund structure details. The RTI replies — and the court proceedings they fed — established on the public record that PM CARES is a public charitable trust, not a government fund, and is not subject to CAG audit. This distinction matters for how donated money is accounted for.
On 28 March 2020, at the height of the first COVID-19 wave, the Prime Minister's Citizen Assistance and Relief in Emergency Situations Fund — PM CARES — was created. Within weeks, it had received thousands of crores in donations from citizens, corporations, and public sector companies. Citizens who wanted to know how this money was being spent naturally turned to the RTI Act.
What they found — through the replies and the refusals — was a structural opacity that differed significantly from India's existing disaster relief fund, the Prime Minister's National Relief Fund (PMNRF).
Multiple RTI applicants filed to the PMO, Finance Ministry, and CAG between April 2020 and 2022. Among those publicly documented:
The PMO's responses and the subsequent High Court proceedings were widely reported.
RTI questions as reported in news coverage included:
PMO: In a reply widely reported in 2020, the PMO stated that PM CARES Fund is "not a Public Authority under the RTI Act, 2005" and therefore declined to provide information. The PMO's reply stated that the fund is a “public charitable trust” registered separately and that RTI obligations do not apply to it.
CAG: The CAG, in reply to RTI applications asking about its audit jurisdiction, indicated that PM CARES Fund does not fall within its audit mandate under the CAG (DPC) Act, 1971, because it is not a government fund flowing through the Consolidated Fund of India.
Finance Ministry: Confirmed that PM CARES is not a government fund and that CSR contributions to PM CARES were made eligible under the Companies Act (Schedule VII) by government notification — which had itself been challenged in court.
The PMNRF, by contrast, is funded partly by government grants, is audited by the CAG, and the PM's secretariat provides information about it under RTI.
Delhi High Court (2020): A petition seeking to bring PM CARES under CAG audit was filed. The Delhi High Court declined to direct CAG audit, holding that PM CARES was a private charitable trust. The decision was reported widely.
Supreme Court (2020–2021): Several petitions challenged the structure of PM CARES. The Supreme Court declined to redirect PM CARES funds to the NDRF (National Disaster Response Fund), holding that the government had discretion in how it chose to mobilise funds for COVID response.
Journalism: The Wire, Scroll, The Hindu, and LiveLaw published detailed investigations into the structural difference between PM CARES and PMNRF, using the RTI responses as the documentary foundation. Factly published a comparison table of both funds' audit status, RTI applicability, and governance.
Public record established: The cumulative effect of the RTI replies and judicial proceedings was to establish — formally, on the public record — that PM CARES is not subject to CAG audit, is not a public authority under RTI, and differs structurally from PMNRF. This documentation is now cited by courts, journalists, and civil society in every comparative analysis.
| Feature | PMNRF | PM CARES |
|---|---|---|
| Public authority under RTI? | Yes | No (PMO reply) |
| CAG audit? | Yes | No |
| Contributions qualify as CSR? | Yes (limited) | Yes (notification) |
| Flows through Consolidated Fund? | No (trust) but government-supervised | No (private trust) |
| Trustees | PM + Finance Minister + others | PM + nominated ministers |
| Annual accounts publicly published? | Yes | Yes (trust accounts; not CAG-audited) |
What this case proves you can do:
The PMO's position is that PM CARES is not a public authority under the RTI Act. A direct RTI to PM CARES Fund or PMO for fund details will likely be declined on this ground. However, you can file RTIs to the Finance Ministry about the CSR notification, to the Ministry of Corporate Affairs about companies' disclosures of PM CARES contributions, and to specific departments about grants received from PM CARES.
Yes. The PMNRF is managed by the Prime Minister's office and operates under government supervision. The PMO has responded to RTI applications about PMNRF with information about receipts and disbursements. The annual accounts of PMNRF are also published.
PM CARES publishes an annual audited statement of accounts on its website at pmcares.gov.in. The accounts show receipts and disbursements. The audit is by a private chartered accountant, not the CAG — which is the point of distinction the RTI applicants and courts established.