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TMI Blog2018 (4) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... l questions of law :- (i) Whether on the facts and circumstances of the case, the order of the Tribunal is not perverse in directing the Principal Chief Commissioner of Income Tax to grant approval under Section 10 (23C) (vi) of the Act on the ground that the Right of Children to Free and Compulsory Education Act, 2009, is not applicable in the case of applicant whereas the Principal Chief Commissioner of Income Tax had denied exemption on the ground that applicant was existing for the purposes of profit as it was not providing reservation to EWS in admission with grant of full tuition fee waiver to them thereby indicating its profit motive. (ii) Whether on the facts and circumstances of the case, the Tribunal's order is not perverse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sking for certain information including the information about compliance made to Right of Children to Free and Compulsory Education Act, 2009 (commonly known as RTE Act). The respondent-assessee filed reply providing the information asked for and further, the assessee took the stand that the RTE Act is not applicable to it, as its school is only from Class Play to Class K.G. 3. The Principal Chief Commissioner of Income Tax, vide order dated 30.09.2015, Annexure A-1, rejected the application under Section 10 (23C) (vi) of the Act, primarily on the ground that the assessee had not been complying with the provisions of RTE Act. 4. Aggrieved of the order of the Principal Chief Commissioner of Income Tax, the respondent-assessee filed appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontrolled 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 or the local authority; (iii) a school belonging to specified category; and (iv) an unaided school not receiving any kind of aid or grants to meet its expenses from the appropriate Government or the local authority. 12. Extent of school's responsibility for free and compulsory education - (1) For the purposes of this Act, a school, - (a) specified in sub-clause (i) of clause (n) of Section 2 shall provide free and compulsory elementary education to all children admitted therein; (b) specified in sub-clause (ii) of clause (n) of Section 2 shall provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities, either free of cost or at a concessional rate, such school shall not be entitled for reimbursement to the extent of such obligation. (3) Every school shall provide such information as may be required by the appropriate Government or the local authority, as the case may be." 9. The "elementary education" has been defined in Section 2 (f) of the RTE Act to mean education from class 1 to 8. The definition of "school" contained in Section 2 (n) of the RTE Act inter-alia postulates that school which imparts education from class 1 to 8 including school owned or controlled by Government or local authority, a school which is fully aided or partially aided by Government or local authority for its expenses, school belonging to specified cate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uted fact that the school run by the assessee society is imparting education below class 1. Clearly the assessee 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 along with the proviso reveals that where the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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