Charitable institution recognition under section 10(23C)(v) notifies Gita Pratisthan as qualifying for tax exemption over specified assessment years. The Central Government notifies Gita Pratisthan, Bombay under section 10(23C)(v) of the Income-tax Act as qualifying for the charitable exemption, specifying that recognition applies for the assessment years 1978-79 to 1981-82 by Notification No. S.O.2847 dated 5-9-1981.