The NGO had provisional 12AB & 80G registration for AYs 2024-25 to 2026-27. Neither did it file ITR-7 nor did it surrender these provisionals. These provisionals expired on 31/03/2026. Now the question is whether it is eligible for 332 & 354 registrations under the new act. The new act requires that you have never been registered under any specified provision i.e. 12AB or 332.
“Specified provision” means section 12A, 12AA or 12AB or section 10(23C) of the Income-tax Act, 1961 or section 332 and the Table to Section 332 allows registration if not registered under any specified provisions, therefore, in this case, registration under 332 would not be possible. For 354, this is not the case but if the door to 332 is closed, the question of getting approval under 354 does not arise.