Tax exemption under section 10(23C)(v) recognizes charitable trust status and notifies entitlement for specified assessment years. Central Government notification recognises The Juma Masjid of Bombay Trust as entitled to exemption under clause (v) of sub section (23C) of section 10 of the Income tax Act for the assessment years 1978 79 to 1981 82, citing the notification number and file reference.