Assessee applied for provisional approval under section 80G(5)(iv) and same was granted vide order dated 28-6-2022. Thereafter, assessee applied for final approval under section 80G(5)(iii). Commissioner (E) rejected application on ground that assessee had already commenced its activities in 2002 and, thus, time period for making application had already expired. On appeal the Tribunal held that  since provisional approval had been granted to assessee-institution from 28-06-2022 to assessment year 2025-26, assessee-trust is  entitled to apply for final approval and there was no bar to institution for making such application.