The Central Govt. notified the "Srimadujjayini Saddharma Simhasaana Sri Taraiabalu Jagadguru Brihanmath, Sirigere, Karnataka" under section 10(23C)

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....a" under section 10(23C) Notification No. 133 of 2004, dt. 5th Apr., 2004 In exercise of powers conferred by the sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the "Srimadujjayini Saddharma Simhasaana Sri Taraiabalu Jagadguru Brihanmath, Sirigere, Karnataka" for the purpose of the said sub-clause for the assessmen....

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....ned in respect of such business; (iv) the assessee will regularly file its return of income before the Income-tax authority in accordance with the provisions of the Income-tax Act, 1961; (v) that in the event of dissolution, its surplus and the assets will be given to a charitable organisation with similar objectives. F.No. 197/40/2004-ITA-I        ....