Notification under section 10(23C)(v) recognizes charitable institution status, effective from the specified assessment year for tax exemption. Notification under 10(23C)(v) recognizes Shri Sharada Pithmath, Dwarka, as qualifying for the exemption under that clause of section 10; it is issued by the Central Government under the powers of clause (v) of sub section (23C) and applies to the institution from the assessment year(s) 1976 77.