Assessee had moved an application for provisional registration which was allowed on 24-8-2023. It filed an application in Form No. 10AB for seeking final registration under section 80G(5)(iii) on 4-9-2023-Commissioner (E) rejected said application on ground that same was filed beyond time limit prescribed under clause (iii) of first proviso to section 80G(5) and various other circulars issued by Department from time to time. Tribunal held that since application seeking final registration had been moved well within prescribed time period i.e., before expiry of six months of provisional registration, same is  not barred by limitation. CI (E) is directed to admit application of assessee as filed within stipulated period and examine same on merits as per law. (AY. 2024-25)