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

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....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 assessment years 2002-2003 to 2004-2005 subject to the follo....