CIT(E)  rejected assessee’s application for grant of approval under section 80G on the ground that assessee did not have valid registration under section 12A, the application was filed belatedly, and full details of activities, beneficiaries and expenses were not furnished. Tribunal held that there was a minor delay of 27 days in light of CBDT Circular No. 7/2024, dated 25-4-2024, extending the date for such application; the issue was to be remanded back to CIT (E)   for fresh adjudication (AY. 2025-26)