Assessee was granted provisional registration/approval in Form No. 10AC on 22-6-2022, valid from assessment year 2023-24 to 2025-26. The assessee filed an application in Form No. 10AB seeking regular approval under section 80G on 30-9-2024, which was rejected by the CIT (E)  on the ground that the assessee had made an application in Form 10AB beyond the time limit prescribed by the Finance Act, 2020 and Circular No. 7 of 2024. Tribunal held that the assessee had stated that it commenced its charitable activity with effect from the date of its registration, i.e. 22-6-2016; therefore, when the activities of assessee were commenced before provisional registration granted on 22-6-2022, then the limitation reckoned from the commencement of activity became irrelevant. The matter was remanded to the record of CIT(E)  for reconsideration of the assessee’s application for grant of regular registration/approval under section 80G on merits by considering all relevant facts, details and record.