Assessee-trust was granted approval under section 10(23C)(vi) in respect of five institutions only.  Subsequently, assessee added a new institute to trust. However, name of said new institute was not appearing in list of institutes which was granted approval. Commissioner revised the order. On appeal the Tribunal held that   approval granted to assessee-trust under section 10(23C)(vi) in year 2012 could not apply to a new institute added to trust subsequently. Since approval originally granted could not have extended to new institute added subsequently, order granting exemption to income of new institute was erroneous.  Merely because assessee had been granted registration under section 12A, exemption under section 11 was not automatic and same needed verification. Accordingly, revision order setting aside assessment order is  upheld.(AY. 2015-16)