The assessee was already approved / registered u/s. 80G(5) of the Act since 2008. Pursuant to amendment carried out in 2020, the assessee applied for provisional approval u/s. 80G(5)(iv) instead of applying for u/s. 80G(5)(i) of the Act. The assessee was granted provisional registration in Form 10AC vide order dated 24.04.2021 for period from 24.04.2021 to A.Y.2024-25. The application for final registration u/s. 80G(5)(iii) was filed afresh on 25.08.2023 but the same was rejected by the CIT(E) on the ground that the time-limit prescribed for making an application for final approval under section 80G of the Act was at least six months prior to the expiry of the period of the provisional approval or within six months of the commencement of its activities, whichever is earlier. On further appeal, after taking into consideration the orders of co-ordinate  benches, the Tribunal held that the object and intention behind CBDT Circular No. 7 of 2024 dated 25.04.2024  is not to deprive institutions of its benefit and therefore, the assessee will also be entitled to the benefit of the said Circular No. 7 of 2024 and the application of the assessee will not be rejected by the CIT(E) finding any fault in the application that the assessee may file afresh apply in form 10A in accordance with Circular No. 7 of 2024.