The  assessee received provisional approval under S. 80G(5) by  order dt. 9th July, 2021 for the period from assessment years  2021-22 to 2023-24 and dt. 22nd Sept., 2022 for the period from Assessment years  2023-24 to 2025-26.  Therefore the application in Form No. 10AB filed by the assessee on 8th April, 2023 is within the time-limit allowed under cl. (iii) of first proviso to S. 80G(5).Even otherwise, the provisional approval is effective upto asst. yr. 2025-26 and the CIT(E) has not mentioned about any violation.Therefore, the rejection is not valid.  CIT(E) is directed to treat the application as filed within statutory time and verify assessee’s eligibility for approval as per the  provisions of the Act.