The Official WTS explanation and justification with qualifying wordes like "evidently" and the lesson jws should learn
Jehovah dealt decisively because of their blatant lack of respect for the channel of communication that he was using on earth at that time.
*** it-1 pp. 245-246 Baldness ***
Jehovah’s prophet Elisha was bald. After he had succeeded to the prophetic office of Elijah, he was proceeding uphill from Jericho toward Bethel when he was mocked by a mob of children who cried: “Go up, you baldhead! Go up, you baldhead!” The primary reason for their jeers seems to have been not that Elisha was bald but that they saw a bald man wearing Elijah’s familiar official garment. They did not want any successor of Elijah around. He should either keep going his way up to Bethel or ascend in a windstorm to the heavens as the former wearer of that official garment had done. (2Ki 2:11) To answer this challenge of his being Elijah’s successor and to teach these young people and their parents proper respect for Jehovah’s prophet, Elisha called down evil upon the jeering mob in the name of the God of Elijah. It was a test of his prophetship. Jehovah manifested his approval of Elisha by causing two she-bears to come out of the nearby woods and to tear to pieces 42 of them.—2Ki 2:23, 24.
*** it-1 p. 715 Elisha ***
From Jericho, Elisha climbs to Bethel, about 900 m (3,000 ft) above sea level, where he had previously visited a group of the sons of the prophets in company with Elijah. (2Ki 2:3) On the way, a band of juvenile delinquents comes out and shows great disrespect both to him and his office as prophet. “Go up, you baldhead! Go up, you baldhead!” they jeer. They mean for him either to keep on going up to Bethel or to get off the earth just as his predecessor was supposed to have done. (2Ki 2:11) To teach these boys and their parents respect for the prophet of Jehovah, he turns and calls down evil upon them in Jehovah’s name. Suddenly two she-bears come out from the woods and tear to pieces 42 of their number.—2Ki 2:23, 24.
*** w96 6/15 p. 13 par. 7 Blessings or Maledictions—There Is a Choice! ***
Jehovah manifested his approval of Elisha as his prophet by causing the two she-bears to come out of the woods and tear to pieces 42 of those mockers. Jehovah dealt decisively because of their blatant lack of respect for the channel of communication that he was using on earth at that time.
*** w05 8/1 p. 9 par. 6 Highlights From the Book of Second Kings ***
The main reason for this mocking of Elisha appears to be that a bald man was wearing Elijah’s official garment. The children recognized Elisha as Jehovah’s representative and simply did not want him around. They told him to “go up,” that is, keep going up to Bethel or be taken up as Elijah had been. The children evidently reflected the antagonistic attitude of their parents. How vital that parents teach their children to respect God’s representatives!