Relaxation of e filing requirement permits physical filing of Form No.3CF until electronic facility becomes available. The CBDT, invoking its administrative power under section 119(1), temporarily permits applicants seeking approvals under section 35(1)(ii)/(iia)/(iii) to file applications in Form No.3CF physically from the date of the circular until the earlier of the stated calendar cutoff or the date Form No.3CF becomes available for electronic filing on the e filing portal, addressing difficulties arising from Rules 5C(1A) and 5F(2)(aa) of the Income tax Rules.