RTE Act scope limits approval denial for a pre-primary school outside elementary education coverage.

Section 10(23C)(vi) approval is available to an educational institution existing solely for educational purposes and not for profit, and the RTE Act applies only to institutions imparting elementary education from Class I to Class VIII. A school running only from Play Group to Kindergarten falls outside the statutory definition of "school" under the RTE Act, so Section 12 obligations under that Act do not apply to it. Where the genuineness of the society's activities is not in dispute, refusal of approval on the ground of RTE Act applicability is unsustainable.

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Issues: Whether the Right of Children to Free and Compulsory Education Act, 2009 applies to a school imparting education only from Play Group to Kindergarten so as to justify refusal of approval under Section 10(23C)(vi) of the Income-tax Act, 1961.

Analysis: Section 10(23C)(vi) grants approval to an educational institution existing solely for educational purposes and not for profit. The relevant provisions of the Right of Children to Free and Compulsory Education Act, 2009 define "elementary education" as education from Class I to Class VIII, and define "school" in a manner that covers institutions imparting such elementary education. Section 12, dealing with the responsibility for free and compulsory education, operates only in respect of schools covered by those definitions. The institution in question admittedly imparted education only below Class I, up to Kindergarten, and therefore did not fall within the statutory scope of the RTE Act. The genuineness of the society's activities was not in dispute.

Conclusion: The RTE Act did not apply to the school, and refusal of approval on that ground was unsustainable.

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