Held that the fact that the application filed under cl. (iii) of first proviso to sub-s. (5) of s. 80G was withdrawn by the assessee and it was unable to file a fresh application owing to some technical glitches in the portal of the Department, and approval has already been granted to the assessee by the CIT(E) on fresh Form No. 10AC, assessee is entitled to file fresh application before the CIT(E), in view of Circular No. 7 of 2024, dt. 25th April, 2024 even manually, in case technical glitches continues to disallow filing thereof. CIT(E) is directed to dispose of the application in accordance with law