Tax exemption approval under section 10(23C)(vi) grants conditional recognition to Maharaj Vinayak Society subject to compliance under rule 2CA. The Chief Commissioner of Income-tax, Jaipur approved Maharaj Vinayak Society, Jaipur for tax-exempt recognition under the Income-tax Act exemption provision and the corresponding procedural rule, effective from assessment year 2004-05 and onwards, subject to the society's conformity and compliance with the substantive requirements and procedural obligations of the exemption provision and the applicable rule.