Assessee is  registered under section 12A as a charitable institution. An amendment was brought into relevant provisions, whereby, institution which stood already registered under section 12A on or before 1-4-2021, had to apply for fresh registration under provisions of section 12A(1)(ac)(i).  Assessee accordingly applied for registration under section 12A(1)(ac)(i) and said application was allowed.  However, both assessee as well as Commissioner (E) were of view that said registration was a provisional registration and that assessee was supposed to apply for final registration. Accordingly, assessee applied for final registration under section 12A(1)(ac)(iii)-Commissioner (E) rejected application of assessee stating therein that earlier order in Form No. 10AC was still valid till assessment year 2026-27 and application of assessee was premature. On appeal the Tribunal set aside the order of the CIT (E) and restored the matter to the CIT(E) to consider the application for final registration.  Revenue has filed a miscellaneous application of the assessee for final registration. Allowing the petition the Tribunal held that CBDT Circular No. 11 of 2022 had clarified that provisional registration will be construed as regular registration under section 12A(1)(ac)(i) read with section 12AB(1)(a). Therefore, there was no requirement of applying for final registration under section 12A(1)(ac)(iii).