Tribunal held that the assessee-trust had moved its application on August 1, 2019 and therefore, the limitation period had to be counted from the end of the month in which the application was filed and the period expired on February 28, 2020. Since the order was passed on February 19, 2020, it was passed within the limitation period. Tribunal also held that  the assessee was operating out of the premises of a temple and it was necessary to determine whether the activities of running the temple were for the benefit of a particular religious community or the public at large and the quantum of expenditure which had been incurred in respect of such activities and whether the provisions of sub-section (5B) of section 80G were violated in the instant case. It was essential to examine the exact nature of the activities undertaken by the assessee-trust. The matter was to be remanded for the purposes of examining the activities of the assessee including the activities in relation to the temple and deciding the matter afresh in accordance with law.