https://www.guptachandanassociates.com/a-body-formed-but-financed-by-govt-to-promote-members-of-scs-sts-or-obcs-is-eligible-for-sec-1026b-relief-hc/
A body formed but financed by Govt. to promote members of SCs, STs or OBCs is eligible for Sec. 10(26B) relief: HC