Assessee is  a Bar Association existing since 1924.Assessee filed an application in Form no. 10AB for grant of regular registration under section 80G(5)(iii).This application of assessee was rejected by Commissioner for reason that initially provisional registration was granted to assessee and assessee had also commenced its activities. However, application for regular registration was moved beyond six months of commencement of activities, thus, this application was not maintainable. On appeal the Tribunal held that   time limit to make an application for grant of regular registration under section 80G(5)(iii) in Form no. 10AB was still available to assessee upto end of June, 2024. Assessee had already been granted registration under old regime. Further, though assessee had applied for grant of registration under section 80G quite late but its activities were gone into by authority and those activities were found to be charitable in nature. There was no change in those activities, therefore, there could not be any doubt about activities of assessee for grant of regular registration under section 80G(5)(iii).  Registration under section 80G(5)(vi) was granted in perpetuate in 2019 which was cancelled because of change of law by Parliament, otherwise, there was no change in activity of Bar Association. On facts the Tribunal directed the CIT(E)  to grant exemption registration under section 80G(5)(iii)  of the Act.