Assessee-trust, registered under section 12AA, made an application in Form No. 10A for registration as per section 12A(1)(ac)(i).  DIT (CPC) granted Provisional Registration in Form 10AC to the assessee subject to certain conditions. On appeal, the Tribunal held provisional registration could have been granted only for a period of 3 years to charitable institutions which were yet to start their activities however, assessee in the instant case was already holding a certificate issued under section 12AA  of the Act. Further section 12AB(1)(a) deals with the grant of Regular Registration for a period of 5 years and does not authorise Principal Commissioner or Commissioner to impose any conditions for the grant of such registration. Therefore, the application filed by the assessee trust under section 12A(1)(ac)(i) was not properly considered for grant of registration under section 12AB and thus, designated authority under section 12AB was to be directed to de novo consider the application of assessee trust under section 12A(1)(ac)(i) and grant registration as per law.(AY. 2022-23)