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2018 (4) TMI 133 - HC - Income TaxApplication u/s 10 (23C)(vi) - rejection of application on the ground that the assessee had not been complying with the provisions of RTE Act - whether the provisions of the RTE Act would apply to the school being run by the assessee-society, which imparts education from Class Play to Class K.G only? - Held that:- It is not disputed that the school in question is only upto K.G class. No doubt has been raised with regard to the genuineness of the activities of the society. There was no challenge with regard to genuineness of the activities of the society either before the Tribunal or before this court. The Tribunal, after considering Sections 2 (f), (n) and 12 of the RTE Act, came to the conclusion that these provisions are applicable to the schools imparting education from Ist Class to 8th Class, and hence the school of the respondent – assessee will not be governed by the RTE Act. Learned counsel for the appellant – revenue has not been able to show that the provisions of the RTE Act are applicable in the present case. He has further not been able to show that the findings recorded by the Tribunal are in any way illegal or perverse warranting interference by this Court. Consequently, no substantial question of law arises
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