https://www.taxtmi.com/caselaws?id=358022 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. en-us Fri, 14 Jul 2017 00:00:00 +0530 Thu, 31 May 2018 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358022 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. Case-Laws Income Tax Fri, 14 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358022