Assessee-trust applied for final registration under section 12A(1)(ac)(iii) after being provisionally registered under section 12AB. CIT(E) rejected application as premature, citing existing provisional registration valid until A.Y. 2026-27. On appeal the Tribunal held that   as per section 12A(1)(ac)(iii) an application for final registration has to be made at earliest possible event i.e. either within six months of commencement of activities or at least six months prior to expiry of provisional registration and aforesaid provision does not mean that there is any bar on applicant to move an application before period of six months from expiry of provisional registration. Accordingly the order of CIT(E) is  set aside and matter was to be restored to CIT(E) to consider application of assessee for final registration and grant same if same was otherwise so admissible. The Tribunal also held that   where assessee-trust had been granted provisional approval under section 80G(5)(iv), application for final approval could not be rejected on ground that institution had already commenced its activities even prior to grant of provisional registration. CIT(E) is directed to decide application of assessee for final approval as expeditiously as possible but not later than two months from receipt of this order. (AY. 2026-27)