Assessee-trust is  registered on 29-11-2001 and commenced its activities from year 2001.  It had been granted provisional approval in Form No. 10AC on 15-8-2022 under clause (iv) of first proviso to sub-section (5) of section 80G for period commencing from 15-8-2022 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 24-2-2023. 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 and also cancelled provisional approval granted in Form No. 10AC. On appeal the Tribunal held that   in view of judicial precedent on subject that phrase ‘whichever is earlier’ used in clause (iii) of third proviso to section 80G(5) was applicable only to newly constructed trust and it does not deal with condonation of delay in case of old trust who made application before Commissioner (E) very late, delay in filing Form No. 10AB deserved to be condoned. Matter is  remitted back to Commissioner (E) to decide application in accordance with law.