TDS ON Professional Services Provided by IIT

they are saying that they are exempted under sec 10 (23 C) & hence tds is not applicable on any payment made to them

For mutual funds Sec 10(23 D) is Applicable. They are claming exemption as educational institute under Section 10(23C) sub clause iiiab. Services are provided by IIT uder Dept of Civil Eng. . Even their GST Registration says Gov Dept.