Notification under section 10(23C) requires detailed CIT proforma review, CCIT clearance and specific recommendations to the Board. Commissioners of Income Tax must forward Form 56D applications for notification under section 10(23C)(vi) and (via) to the Board through the CCIT with specific comments and recommendations using a prescribed proforma. The proforma requires applicant identity and legal status, clause invoked, assessment years, objects, receipts, activities, assessment history, governance and trusteeship details, audited accounts and FCRA compliance, analysis of application of income, investment modes, any statutory contraventions, and a recommended/not recommended conclusion with period of exemption if applicable.