The Trust had commenced its activities from 4-3-1974. The assessee received provisional approval u/s 80G(5) on 19-8-2022  for the period up to AY. 2025-26. The Assessee Trust filed application for final registration  in Form No. 10AB on 27-3-2023. The CIT(E) rejected the application on the ground that the application is  barred by limitation. On appeal the Tribunal held that applying the Harmonious interpretation the time limit for applying for regular registration for existing trust is six months of the expiry of provisional registration.  Accordingly the order of CIT(E) rejecting the application is set  aside for de novo consideration.  Referred the budget speech  of the FM, K.P. Varghese v. ITO (1981)131 ITR 597 (SC)      (ITA No. 1177 /Pun/ 2023 dt. 5-1-2024)