Assessee filed application in Form 10AB for approval under section 80G(5).  Said application was rejected by Commissioner (E) on ground that despite issuing show cause notice, dated 3-8-2023, assessee neither filed any submission nor sought any adjournment. On appeal it was contended that the  alleged notice dated 3-8-2023 was not served upon assessee due to technical glitch as seen in screen shot of ITBA Portal wherein e-mail address of assessee was not reflected.The Tribunal held that the application of assessee was rejected without giving fair and reasonable opportunity.  It was further found that CBDT in a recent Circular No. 7/2024 dated 25-4-2024 had extended time period for filing application in Form 10AB for seeking approval under section 80G(5) up to 30-6-2024.The  assessee is  also  should get the  benefit of such relaxation. Matter is remanded to the file of CIT(E)   to consider case of assessee on merit and examine object and activities of assessee and pass order in accordance with law.