Section 10(23C)(vi) of the Income Tax Act, 1961—Exemption—Matter is remanded back to the Chief CIT as mere fact that the trust deed does not specifically mention that the educational institution established by it is not running for the purpose of profit was not sufficient for rejecting assessee's application for approval under section 10(23C)(vi). opportunity of being heard could also be afforded to the assessee when the assessee has come forward with the plea that the funds are utilized for educational activities and the same is pursued as a Charitable activity — PKD Trust vs. Income tax Officer [2019] 311 CTR (Madras) 657