S. 80G : Donation-Application was filed on or before 30-9-2023-Further stood extended to 30-6-2024 vide Circular No. 7 of 2024, dated 25-4-2024-Rejection of application by CIT(E) is not proper on the ground that the assessee was required to file application on or before 30-9-2022-Matter remanded to the CIT(E) for de novo consideration. [S.80G(5)]