Notification under section 10(23C)(v) recognises a religious institution for income tax exemption from assessment year 1971 72. Notification under section 10(23C)(v) records that the Central Government has recognised Shree Samsthan Kokarn Partagali Jeevottam Mutt for income tax exemption, invoking clause (v) of sub section (23C) of section 10 and specifying operation from assessment year 1971 72.