Tax exemption status under section 10(23C)(v) grants temple recognition for income-tax purposes from the stated assessment year. The Central Government issued Notification No. S.O.2468 dated 13-6-1978 notifying Arulmigu Sakthi Vinayagar Temple for the purposes of section 10(23C)(v) of the Income-tax Act, thereby recognizing the temple under that exemption provision with effect from the assessment year 1976-77.