Answer
False
Work Step by Step
The (2,3) - minor of a matrix $=M_{23}$
The (2,3) - cofactor of the matrix $=(-1)^{2+3}M_{23}=(-1)M_{23}=-M_{23}$
The (2,3)-minor of a matrix is not the same as the (2,3) - cofactor of the matrix.
Hence, the statement is false.