Assessee-trust is  allowed provisional registration under section 80G(5). Assessee-trust applied for regular approval which was rejected on ground that application for registration had been filed beyond statutory period of six months from commencement of charitable activities. On appeal the it was contended that the  assessee-trust was under bona fide belief that it had applied for regular approval well within time limit from commencement of its activities. Tribunal condoned the  delay of 178 days in filing of application under section 80G(5)  and directed CIT(E) to reconsider and pass an order in accordance with law.