CIT(E) rejected the application on the ground that assessee made application under section 12A(1)(ac)(vi), which applies only to new trust; however, assessee trust had claimed exemption under section 11. On appeal the Tribunal held that since assessee-trust filed application in Form No. 10AB on 29-6-2024 for final registration, however, inadvertently chosen section 12A(1)(ac)(vi), which was not applicable to assessee-trust, matter was to be remitted back to file of CIT (E)  with a direction to consider rectified application of assessee under section 12A(1)(ac)(iii) and grant approval.