Tribunal held the CIT(E)  was not justified in rejecting the application for approval due to an inadvertent error in filing of Form 10AB, wherein application was made under incorrect sub-clause (B) of clause (iv) of first proviso to subsection (5) of section 80G instead of clause (iii) of first proviso to subsection (5). The matter was remanded back to Commissioner (E) for de novo consideration.