The assessee-trust, originally registered in 1980, was granted provisional approval under section 80G and thereafter applied in Form No. 10AB for regular approval before expiry of the provisional approval. The Commissioner (Exemption) rejected the application as time-barred on the ground that the trust had commenced its activities long before obtaining provisional approval. The Tribunal held that the application was governed by the first limb of clause (iii) of the proviso to section 80G(5), as it had been filed at least six months before expiry of the provisional approval, and not by the provision relating to commencement of activities. Holding that procedural provisions are intended to advance justice and not to penalise a litigant, the Tribunal quashed the order and restored the matter to the CIT(E)  to consider the application on merits after granting an effective opportunity of hearing. (AY. 2004-05)