The CIT(E) rejected the  application on the ground that the application is not maintainable. On appeal t he Tribunal held that the  assessee is existing society which was provisionally approved under s. 80G(5)(iii) and consequently, the application for the final approval vide Form No. 10AB, dt. 23rd Sept., 2023 is well within the time-limit prescribed under s. 80G(5)(iii) and therefore. If the date of commencement of activity is given weightage, then the date of provisional approval i.e., 5th April, 2023 becomes redundant and infructuous. Form No. 10AB, dt. 23rd Sept., 2023 was filed on or before 30th Sept., 2023, the due date (which was extended by Circular No. 6 of 2023, dt. 24th May, 2023 of CBDT) of filing. Order of the CIT(E) is set aside with direction to pass a fresh order on merits as provided in law. (AY. 2023-24)