Assessee-trust filed application in Form No. 10AB for grant of final registration under section 80G(5). Commissioner (E) held  that assessee was required to file application in Form 10AB on or before 30-9-2022, but it had filed Form 10AB, under section 80G(5) on 4-2-2023 and, thus, application in Form No.,10AB under section 80G(5) had not been filed within time limit prescribed therein and, therefore, rejected as  non-maintainable.  Tribunal held that  Tribunal in timeline prescribed under clause (iii) of first proviso to section 80G(5) should be treated as directory and not mandatory and that intention of CBDT in its circular clearly reflects their mind that once timeline prescribed for filing Form No.10AB for recognition under section 12A has been extended up to 30-09-2023, same may be treated as extended for forms, namely,Form No.10AB for renewal of approval/recognition/registration under clause (iii) of first proviso to section 80G.Since assessee had filed Form 10AB for grant of final registration under section 80G on 4-2-2023, i.e., within extended timeline provided with respect to final registration of trust under section 12A in Form 10AB, i.e., 30-9-2023, matter is  remanded to file of Commissioner (E) for re-deciding issue of grant of final registration under section 80G(5), on merits, as per law..  Followed  CIT-1982 Charitable Trust v. ITO (E)( 2024) 160 taxmann.com 457 ( Chennai)(Trib)