Assessee-trust filed an application for registration under section 12A(1)(ac)(iii). Commissioner (E) rejected said application on ground that in absence of copy of provisional registration granted under section 12A(1)(ac)(vi), application is  non-maintainable. On appeal the Tribunal held that  the  assessee had enclosed provisional registration granted under section 10(23C)(vi) in Form No. 10AC along with application. Provision of section 12A(1)(ac)(iii) had since been amended with effect from 1-10-2024 as per which registration under section 12A could be allowed on basis of provisional approval under section 10(23C)(vi).  Matter is set aside to file of Commissioner(E) with direction to allow another opportunity of being heard to assessee to rectify defect in application and consider application on basis of provisional approval under section 10(23C)(vi) of the Act.