TMI Blog2016 (5) TMI 816X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E Act, regarding enrolment of students related to EWS category in all classes particularly at entry level. The assessee vide its letter dt. 21/09/2015 stated that the Right to Education Act was not applicable to it because the said Act was applicable from class 1st onwards and to Children of age of 6 to 14 years. The Principal Chief Commissioner of Income Tax confronted the assessee that under the Right of Children to Free And Compulsory Education Act, 2009 the provisions are applicable for admission to pre school education also referring to provision of Section 2(n) and Section 12(1)(c) of the RTE Act. Thereafter the Principal Chief Commissioner of Income Tax, held that for the purpose of Section 10(23C)(vi) approval is granted for educati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ld. Counsel stated that the RTE Act applied to schools imparting elementary education only which has been defined under section 2(f) to mean education from first class to eighth class. Ld. Counsel stated that since the assessee society was not imparting education from class one to class eighth it could not be said to be imparting elementary education and therefore is not covered under the definition of schools given under the RTE Act. Thus the Ld. Counsel stated that the assessee society was not covered under the RTE Act and was thus not required to comply with the provisions of the same also. Referring to the provision of section 12(1)(c)of the RTE Act. Ld. Counsel stated that the section stated that schools as defined under the RTE Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nying approval to the assessee society under section 10(23C)(vi) for not complying with the provision of the RTE Act. 8. We find that in the first place the assessee society is not covered under the provisions of the RTE Act. For the purpose of clarity the relevant provision of the RTE Act are being reproduced here under: Section 2 (f) elementary education means the education from first class to eighth class; Section 2 (n) school means any recognized school imparting elementary education and includes- (i) a school established, owned or controlled by the appropriate Government or a local authority; (ii) an aided school receiving aid or grants to meet whole or part of its expenses from the appropriate Government o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. In any case we find that the Chandigarh Bench of the ITAT in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udge empowered by a Central Act cannot usurp the power and role of an authority which as per the Constitutional scheme has been entrusted upon the state Administration and in this case on the Department of Education, Government of National Capital Territory of Delhi. An authority constituted under the Central Act herein the Indian Income Tax Act cannot act on the basis of its own personal beliefs and philosophy however laudable, they may be as they have no role to play as the issues are to be decided and concluded on the basis of rules and provisions of the Income-tax Act, herein - section 2(15) of the Act. The decisions are not to be coloured or stained by personal whims and biases and are to be illuminated by the Income Tax Act Section 2( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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