Assessee-trust is granted provisional approval under section 80G(5) on 1-10-2021 valid upto the period 30-9-2024.  Subsequently, it filed application in Form No.10AB under clause (iii) of first proviso to sub-section (5) of section 80G on 29-9-2023.Commissioner (E) denied grant of approval on ground that assessee had not filed application within prescribed time limit under clause (iii) of first proviso to section 80G(5). On appeal the Tribunal held that   where provision produces a manifestly absurd and unjust result which could never have been intended by Legislature, courts may modify language used by Legislature or even ‘do some violence’ to it, so as to achieve obvious intention of Legislature. Thus, reasonable construction of clause (iii) of proviso to section 80G(5) would be to read into it condition that in place of word ‘earlier’ word ‘later’ be substituted. Since assessee-trust commenced its actual activities on 16-3-2011, in view of construction of clause (iii) of proviso to section 80G(5), assessee trust would be entitled to file application for regular approval prior to six months of expiry of provisional approval, i.e., on or before 31-3-2024. Accordingly  it could not be said that application for grant of regular approval was barred by limitation and matter is  remanded back for disposal afresh. (AY. 2024-25)