Assessee-trust was granted provisional approval under clause (iv) of first proviso to section 80G(5) for period commencing 23-9-2021 to assessment year 2024-25.  Assessee filed application in Form No. 10AB on 17-3-2023 which was beyond time limit prescribed under clause (iii) of first proviso to section 80G(5). Commissioner (E) rejected application holding that time-limit prescribed to file said Form 10AB was mandatory and he did not have power to condone delay.  On appeal to Tribunal held that CBDT Circular No. 6 of 2023 dated 24-5-2023 had extended time-limit to file forms for registration under section 12A and for recognition under section 80G upto 30-9-2023 but same was not extended to Form No. 10AB for renewal of recognition.Therefore  timeline prescribed under clause (iii) of first proviso to section 80G(5) should be treated as directory and not mandatory especially considering transitional nature of amendment as brought out by Taxation of other laws (relaxation and amendment of certain provisions) Act 2020 for bringing new regime. Intention of CBDT in its circular clearly reflects their mind that once timeline prescribed for filing Form No. 10A for recognition under section 12A had been extended up to 30-9-2023, same may be treated as extended for forms namely Form No. 10AB for renewal of approval/recognition/registration under clause (iii) of first proviso to section 80G also. Matter is  remanded back to file of Commissioner (E) for re-deciding issue on merits as per law.