Tax exemption recognition for a charitable trust confirms eligibility for specified assessment years under notified income-tax provision. Central Government notified Suvarta Alliance Ministries Trust, Maharashtra under sub-clause (v) of clause (23C) of section 10 for tax-exemption recognition, applying the notification S.O.1997 dated 27-4-1988 to the assessment years 1985-86 to 1988-89.