Assessee filed its return claiming exemption under S.  10(23C)(vi) of the Act. AO rejected assessee’s claim primarily on ground that assessee could not be considered to be an educational institution as it did not provide any formal education as was provided in schools, colleges, etc. CIT (A) upheld order passed by AO. On appeal it  held that that assessee’s claim was rejected without giving it any sufficient opportunity to furnish all documentary evidences and material to demonstrate that it had imparted training/education in respect of courses offered. Accordingly  the order was to be set aside and assessee’s application seeking approval under S.  10(23C)(vi) was to be restored back to file of CIT(E) for de novo adjudication. (AY. 2016 -17)