The assessee received provisional approval under s. 80G(5) on 21st Jan., 2022 and it was valid upto asst. yr. 2024-25. It applied for registration under s. 80G on 4th July, 2023, which was before asst. yr. 2024-25. The CIT(E) rejected the application  On appeal the Tribunal held that the  assessee applied for permanent registration under s. 80G before the expiry of provisional approval, therefore, the application of the assessee was not time-barred. The order under s. 80G is set aside to CIT(E) for de novo adjudication. Speech by the Finance Minister is relevant,  followed, K.P. Varghese v. ITO (1981)  (1981) 131 ITR 597 (SC), Sole Trustee, Loka Shikshana Trust v. CIT  (1975)101 ITR 234 (SC), Indian  Chamber of Commerce  v. CIT (1975) 101 ITR 796 (SC), Addl. CIT v. Surat Art Silk Cloth Manufacturers  Association (1980) 121 ITR  1(SC)