Assessee-trust was engaged in charitable activities since 1984. It was granted provisional approval under section 80G(5) for three years from 19-1-2023 to 2025-26. Assessee immediately within a week made an application in Form 10AD for final approval on 24-1-2023. However, said application was rejected by Commissioner (E) on ground that application was not filed within extended period of limitation which was upto 30-9-2022 as per CBDT Circular No. 6/2023, dated 24-5-2023. On appeal the Tribunal held that  assessee never obtained approval of their fund in past, though their activities commenced in year 1984, so application of assessee was not to be treated as time barred. For obtaining approval under section 80G, primary condition was to first avail registration under section 12AB, which assessee had already been allowed.  Since Commissioner (E) had not examined other requisite conditions for approval of fund under section 80G and dismissed application in limine, therefore, application of assessee was to be restored back to file of Commissioner (E) to examine other required conditions and pass order in accordance with law. Matter remanded.