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2016 (5) TMI 816 - AT - Income TaxGrant of approval under section 10(23C)(vi) rejected - schools governed by RTE Act - Held that:- A bare perusal of the provisions of Section 2(n) read with Section 2(f) would reveal that the schools which are covered by the provisions of RTE Act are those which impart elementary education, meaning education from class 1 to class 8. In the present case it is an undisputed fact that the school run by the assessee society is imparting education below class 1. Clearly the asessee society is not a school as per the definition given in the RTE Act in section 2(n) and is therefore not covered by the provisions of the RTE Act. Further the provisions of Section 12(1)(c) read alongwith the proviso reveals that the where schools imparting elementary education are also imparting pre school education, the provision of compulsory admission to 25% students belonging to the weaker section of the society, shall apply to the pre school education admission also. In the present case the school run by the assessee society is not imparting elementary education in the first place therefore the question of attracting the provision of section 12(1)(c) and the proviso thereto does not arise at all. Therefore in our considered opinion the school is not governed by the provision of RTE Act at all and the basic premise of the Ld. Principal Chief Commissioner of Income Tax for denying approval of the assessee society therefore fails. Thus as the school is not covered under the RTE Act, we set aside the order of the Principal Chief Commissioner of Income Tax and direct him to grant registration to the assessee society under 10(23C)(vi). - Decided in favour of assessee.
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