Approval under section 10(23C)(iv) grants tax-exempt recognition to Bharat Seva Sansthan for specified assessment years. The Central Government, exercising powers under section 10(23C)(iv) of the Income-tax Act, notifies Bharat Seva Sansthan, Lucknow, as recognised for the purposes of that provision for the assessment years 1985-86 to 1987-88, thereby placing the institution within the statutory tax-exemption framework for the stated period.