Filing of income u/s 10 (23c)

Dear Sir/Madam,

           One of our clients which is a Trust of College having gross receipt below 1 crore, wants to claim exemption under section 10(23c). Can you please explain me how to file the income tax return in this case( like ITR form, the head of income, how to declare exemption etc)

Do the Trust require any certification from Income Tax Department to claim the exemption?

Thank you!