Dismissing the appeal of the revenue the Court held that ;Though the provisions of right to education Act is not applicable to assessee as its school is only from class paly to class K.G, exemption cannot be denied . (AY.2013-14)
CIT v. Infant Jesus Education Society. (2018) 404 ITR 85 (P&H) (HC)
S. 10 (23C): Educational institution- Kindergarten Class — Though the provisions of right to education Act is not applicable to assessee exemption cannot be denied . [S. 10(23)(vi),Right of Children to Free and Compulsory education Act , 2009 ]