CIT(E) rejected the second application on the ground that since provisional registration was already cancelled, assessee was not entitled to registration. Tribunal held that, as per Circular No. 7/2024, dated 25-4-2024, another opportunity was provided to all assessees to reapply for registration to file a fresh application for registration under section 12AB whose application was rejected earlier. Accordingly, the matter was remanded and directed to grant the approval.