Assessee filed an application for approval under section 80G(5) on 26-9-2023.Commissioner (E) held  that activities of assessee had commenced in 1986, hence assessee was liable to make application for approval under section 80G(5) on or before 30-6-2021 which was extended to 30-9-2022 by various circulars of CBDT. He  rejected  the  application on ground that it was filed beyond statutory time limit. On appeal the Tribunal held that  the assessee had provisional approval under section 80G(5) upto assessment year 2024-25.  As   per proviso to section 80G(5) time limit where assessee had already received provisional approval is six months before expiry of provisional approval or within six months of commencement of its activities whichever is earlier. Since the  assessee had made application in Form 10AB on 26-9-2023,which is  within prescribed time limit and thus, it was valid application. Therefore Commissioner (E) is  directed to treat application as filed within statutory time and verify assessee’s eligibility as per Act. Matter is  remanded to the file of CIT(E).