CIT(E)  rejected the application on the ground that the assessee had selected the wrong section code while e-filing Form No. 10AB. On appeal, the Tribunal held that the wrong selection of the section code/clause would not disentitle the assessee to its rightful claim and could not be treated as fatal to proceedings initiated after the filing of the application.  The matter was remanded to the file of CIT(E) with the direction to grant an opportunity to rectify the mistake and to decide on the merits.