Assessee charitable/religious trust, having been granted provisional registration under section 80G(5) for a period of three years, filed an application on 31-7-2024 for the grant of approval under section 80G(5). CIT(E)   rejected as not maintainable on the ground that the application was filed after the cut-off date of 30-6-2024 prescribed by CBDT Circular No.7/2024 dated 25-4-2024. Tribunal held that section 80G had been amended by insertion of clause (iv) in first proviso to section 80G(5) by Finance Act, 2024 with effect from 1-10-2024 to enable assessee trust to apply for approval under section 80G(5) at any time after commencement of its activities, since order of CIT(E) rejecting application was passed on 27-1-2025 after amendment had come into force, order was set aside and CIT(E)   was directed to treat application filed on 31-7-2024 as having been filed under clause (iv)(B) of first proviso to section 80G(5) and decide same in accordance with law. (AY. 2025-26)