Assessee-trust was granted provisional registration under sub-clause (A) of clause (iv) of first proviso to section 80G. Assessee filed an application in Form No.10AB under clause (ii) of first proviso to section 80G(5) seeking approval under section 80G.  Commissioner (E) rejected application on ground that application was filed under wrong section. On appeal the  assessee contended that it was registered under section 80G since its incorporation and wrongly applied for provisional registration under new regime. Tribunal held that since assessee was already an approved trust, application was rightly made by assessee under clause (ii) of first proviso to section 80G(5), and grant of provisional approval could not be sole basis for rejecting same. Matter is  remanded to Commissioner (E) for de novo adjudication.(AY. 2025-26)