Notification under clause (23C)(v) of section 10 grants tax-exempt recognition to a trust subject to compliance conditions. The Central Government notifies the Shree Datta Deosthan Trust under clause (23C)(v) of section 10 for assessment years 2000-01 to 2002-03 subject to conditions: apply or accumulate income exclusively for trust objects; invest or deposit funds only in forms permitted by section 11(5) (except certain voluntary contributions); treat business income as non-exempt unless incidental and separately accounted; file income-tax returns regularly; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.