Sec. 2(15) & 10(23C) of the Income-tax Act, 1961 – Charitable purpose – Presence of educational institution is sine qua non for grant of approval under section 10 (23C) (vi) of the Income-tax Act, 1961 – RAJAH SIR ANNAMALAI CHETTIAR FOUNDATION Vs. CHIEF CIT [2020] 271 TAXMAN 084 (MAD)