Held, that in Circular No. 7 of 2024, dated April 25, 2024 (2024) 463 ITR 14 (St) the Board has granted liberty to the assessee to file fresh application in form 10AB for registration under clause (iii) of the first proviso to section 80G(5) on or before June 30, 2024. Therefore, the assessee is  to be provided one more opportunity to apply and the Commissioner (E) was to decide the application afresh according to the facts and law considering the earlier application as filed within the time-limit. The assessee  is to respond to the notice issued by the Commissioner (Exemptions) and submit the requisite details on the appointed date without seeking any adjournment, failing which the Commissioner (E) would be at liberty to pass appropriate order as per fact and law.