As per the new registration scheme effective from 1st April, 2021, all the existing registered /approved trusts were required to apply for five year registration/approval by submitting form 10A. However, due to ignorance of the provisions and systems glitches many organisations either failed to apply for renewal or applied under wrong code or applied for provisional registration/approval. The Central Board of Direct Taxes (CBDT) in order to provide relief to such organisations has been extending the date for applying for regularization of registration/approval under new scheme of registration and for converting provisional registration/approval to a regular registration/approval and in this series CBDT has issued yet another Circular No.7 of 2024 dated 25th April,2024 (enclosed as Annexure 1). In this issue, we shall discuss the action points and issues arising out of this circular. For more information, please read this issue of our Standard and Norms.