Held that since the assessee-society was already functioning as on the date of provisional approval, it had to make its application for registration to the CIT(E) at least six months prior to the expiry of period of provisional approval; CIT(E) was not justified in rejecting the application on the ground that the assessee was required to apply in Form No. 10AB within six months from the start of its activities. The Tribunal also held that the rejection of the application for failure to file proper replies is not justified.  Matter remanded to the file of CIT(E) to decide in accordance with law.