Assessee is  an old trust having commenced its activities in year 2010. It sought approval under section 80G(5)(iii) by filing Form No. 10AB on 25-9-2023.Commissioner (E) rejected application on ground that assessee had violated mandatory timelines as statutorily provided. Meanwhile CBDT vide Circular No. 7/2024 [F. No. 173/25/2024-ITA-I], dated 25-4-2024 has provided opportunity for assessee to avail fresh filing of application in Form No. 10AB upto 30-6-2024. As per the   said circular that in cases where any trust, institution or fund has already made an application in Form No. 10AB, and where Principal Commissioner or Commissioner has passed an order rejecting such application, on or before issuance of this Circular, solely on account of fact that application was furnished after due date or that application has been furnished under wrong section code, it may furnish a fresh application in Form No. 10AB within extended time provided i.e. 30-6-2024. Tribunal held that  since  the assessee had filed a fresh application in Form No. 10AB and same was pending adjudication before Commissioner (Ex), appeal filed by assessee is  academic, hence, infructuous.  Matter remanded.