Tax exemption recognition under section 10(23C)(v) confirms nonprofit status for specified assessment years. Central Government notified 'Sree Ayyappa Bhaktha Sabha' under section 10(23C)(v) of the Income-tax Act, 1961, recognizing the entity for income-tax exemption purposes for the assessment years 1982-83 to 1985-86; the notification constitutes formal administrative recognition under the statutory exemption provision.