Tax exemption approval under section 10(23C) granted subject to income application, investment, accounting and donation conditions. Approval is granted to The Rajashan Medical Society and Research Centre, Sumerpur, under the tax-exemption provision for charitable institutions for assessment year 2010-11 onwards, subject to conditions: apply or accumulate income exclusively to its objects; restrict investments to permitted forms; approval excludes business income unless incidental with separate books; file returns regularly; on dissolution transfer surplus to a similar charitable organization; and the approval does not apply to anonymous donations as governed by the relevant proviso and related provisions.