Held that the assessee-society is  created for the purpose of improvement of medical facilities for the general public as per the direction of the Health and Family Welfare Department of the State Government; funds are provided by the State Government in the form of grant-in-aid; since the lower authorities have not considered the claim of the assessee that it is entitled to benefit of “State” and exemption under s. 10(23C)(iiiac), the issues are restored to the AO de novo adjudication. (AY. 2003-04 to 2007-08)