CIT(E)  rejected the application seeking approval under section 80G(5) on the ground that assessee had already claimed exemption of its income under section 11 in earlier assessment years, and thus, its case did not fall within the ambit of section 80G(5)(iv)(B). Tribunal held that since the amendment brought by the Finance Act, 2024, only clarifies that claiming exemption in prior years does not debar a trust from seeking approval under section 80G(5), the rejection order was quashed by CBDT Circular No. 1/2024 dated 23-1-2024.