The assessee is  provisionally registered under section 12A of the Income-tax Act, 1961, and under section 80G(5)(iii) on March 15, 2022. Application for approval under section 80G(5)(iii) was filed on November 1, 2022 in form 10AB. The Assessing Officer treated it as not maintainable on the ground that the Central Board of Direct Taxes by Circular No. 6 of 2023, dated May 24, 2023  (2023) 454 ITR 37 (St) had extended the date of filing new applications in form 10AB only up to September 30, 2022. On appeal  allowing the appeal the Tribunal held  that by Circular dated April 25, 2024 issued by the Board the due date for filing forms 10A and 10AB had been extended up to June 30, 2024. Since, the assessee’s application was filed on November 1, 2022, it was before the extended due date June 30, 2024. Under the circumstances, the Commissioner (E) is directed  to admit the assessee’s application in form 10AB and grant approval under section 80G(5)(iii) in accordance with law. (AY.2023-24)