Tax exemption under section 10(23C)(v) recognizes a charitable institution's status for specified assessment years, enabling exempt treatment. The Central Government, exercising powers under section 10(23C)(v) of the Income-tax Act, notified Catholic Church, Dharampur, as recognized for the purposes of that provision for the assessment years 1977-78 to 1980-81, thereby conferring the statute's tax-exemption status on the institution for the specified period.