Assessee-trust was registered on 1-9-2013. It was granted provisional approval under clause (iv) of first proviso to section 80G(5) on 16-9-2022. It filed an application under clause (iii) of first proviso to section 80G(5) on 28-3-2023 for getting final approval. Commissioner (E) taking view that assessee had commenced activities in year 2018-19 itself held that assessee was required to file application in Form No. 10AB on or before 30-9-2022, which it failed to submit and accordingly rejected application as having not been filed within prescribed time-limit. On appeal the Tribunal held that in view of judicial precedents on subject assessee could have filed application for grant of final approval on or before 30-9-2023 which further stood extended to 30-6-2024 vide Circular No. 7 of 2024, dated 25-4-2024, application for grant of final approval under section 80G(5) could not be rejected on ground that same was not filed before 30-9-2022. Matter restored to file of Commissioner (E) for de novo consideration.