TMI Blog2018 (4) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - I.T.A. No. 36 of 2017 - - - Dated:- 14-7-2017 - Mr. Ajay Kumar Mittal an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal was justified in directing to grant exemption without commenting on the Principal Chief Commissioner of Income Tax's observation that the assessee had failed to fulfil the crucial condition that it was existing solely for educational purpose and not for purpose of profit. (iv) Whether on the facts and circumstances of the case, the Tribunal has erred in directing the approval to be accorded instead of reverting it back for re-examination in the light of its findings. 2. Briefly, the facts of the appeal, necessary for adjudication of the controversy involved, may be noted. The respondent-assessee is a society registered under the Societies Registration Act, 1860, on 12.09.1986. The society is running St. Stephen's Pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come Tax and directed him to grant registration to the assessee. Hence the present appeal by the revenue. 5. We have heard learned counsel for the appellant-revenue. 6. It would be expedient to examine relevant statutory provisions. 7. Section 10 (23C) (vi) of the Act is re-produced below : any university or other educational institution existing solely for educational purposes and not for purposes of profit, other than those mentioned in sub-clause (iiiab) or sub-clause (iiiad) and which may be approved by the prescribed authority. Under the aforesaid provision, any income derived by an assessee shall not form part of its taxable income in the case of any university or other educational institution which is existing sole ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied in sub-clauses (iii) and (iv) of clause (n) of Section 2 shall admit in Class I, to the extent of at least twenty-five per cent of the strength of that class, children belonging to weaker section and disadvantaged group in the neighbourhood and provide free and compulsory elementary education till its completion : Provided further that where a school specified in clause (n) of Section 2 imparts pre-school education, the provisions of clauses (a) to (c) shall apply for admission to such pre-school education. (2) The school specified in sub-clause (iv) of clause (n) of Section 2 providing free and compulsory elementary education as specified in clause (c) of sub-section (1) shall be reimbursed expenditure so incurred by it to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee and compulsory education. It provides for situations where schools are under obligation to impart free and compulsory education. 10. The only issue involved in the present appeal is 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. 11. 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. 12. The Tribunal, after considering Sections 2 (f), (n) and 12 of the RTE Act, came to the conclusion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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