https://www.taxtmi.com/caselaws?id=327835 An institution teaching only below class I falls outside the Right of Children to Free and Compulsory Education Act, 2009 because elementary education under the Act covers classes I to VIII, and the admission obligations in section 12 apply to schools within that definition. Approval under section 10(23C)(vi) of the Income-tax Act depends on whether the institution exists solely for educational purposes and not for profit, with genuineness of educational activity being material. Non-compliance with the RTE Act, by itself, is not a ground to refuse approval under the Income-tax Act where the educational activity is genuine and the institution is outside the RTE Act's operative scope. en-us Tue, 26 Apr 2016 00:00:00 +0530 Wed, 18 May 2016 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327835 An institution teaching only below class I falls outside the Right of Children to Free and Compulsory Education Act, 2009 because elementary education under the Act covers classes I to VIII, and the admission obligations in section 12 apply to schools within that definition. Approval under section 10(23C)(vi) of the Income-tax Act depends on whether the institution exists solely for educational purposes and not for profit, with genuineness of educational activity being material. Non-compliance with the RTE Act, by itself, is not a ground to refuse approval under the Income-tax Act where the educational activity is genuine and the institution is outside the RTE Act's operative scope. Case-Laws Income Tax Tue, 26 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327835