Assessee-trust commenced its activities from 2-5-2023.  It had been granted provisional approval in Form No. 10AC on 6-4-2022 under clause (iv) of first proviso to sub-section (5) of section 80G for period commencing from 6-4-2022 to assessment year 2025-26.  It filed an application in Form No. 10AB for approval under clause (iii) of first proviso to sub-section (5) of section 80G on 2-12-2022. Commissioner (E) held that since assessee got provisional approval under section 80G(5), it was required to file application in Form No. 10AB within time period of at least six months prior to expiry of period of provisional approval or within six months of commencement of its activities, whichever was earlier, as stated in clause (iii) of third proviso to sub-section (5) of section 80G and having noted that assessee had not filed application within time limit rejected same as not maintainable. On appeal the Tribunal held that  since Tribunal had power to condone delay, hence, delay is  to be condoned and matter is  remitted to Commissioner (E) to decide application afresh on merits.