Clarification on exemption u/s 10(23c) of i.t. act

Dear Members, A client is a Trust registered as Public Charitable Trust. The Trust is running an english medium school recognized by govt. of W.B. Trust doesn't get any donation from outside neither aided with govt. fund. Receipt 100% compromises of fees charged to student. Trust is going to file 1st time Income Tax Return. Q1. Status of Trust? BOI or Firm Q2. Inorder to claim exemption u/s 10(23C), is it necessary to take approval from DG Exemtion in Form 56 ( As gross receipt is less than 1cr.)? Anyone please clarify.