The assessee trust had commenced its activities on 17.01.1992. The assessee has already received provisional approval in Form 10AC u/s. 80G (5)(iv) for a period commencing from 21.10.2022 to AY 2025-26. It sought approval u/s 80G(5)(iii) by filing Form No.10AB on 30.03.2023 which was rejected by Ld. CIT(E) on the ground that the assessee had violated the mandatory timelines as statutorily provided. However, on further appeal, after taking into consideration the order passed by the co-ordinate bench in the case of CIT-1982 Charitable Trust v. ITO (E)  [2024] 160 taxmann.com 475/206 ITD 543 (Chennai-Trib.) and judgment of the Madras High Court in the case of Sri Nrisimha Priya Charitable Trust v. CBDT [2024] 161 taxmann.com 209  the Tribunal set aside the impugned order and directed Ld. CIT(E) to consider the application on merits without raising the issue of timeline.(AY. 2025-26)