Assessee is  a charitable trust registered under section 12A since 30-12-1993. Assessing Officer rejected claim of assessee under section 12A/12AA for  for reason that assessee inadvertently omitted to show in the return that section 12A registration had been obtained by it.  Assessee filed rectification application under section 154 which Assessing Officer rejected stating that benefit of exemption under section 12A/12AA could not be allowed as there was no claim for same in return of income which could have been rectified by filing revised return which was not done. CIT(A) affirmed the order of the Assessing Officer. On appeal the Tribunal held that   since assessee did not seek registration or any fresh claim of benefit of exemption under section 12A/12AA in its rectification application under section 154 instead it made a mere request to rectify inadvertent mistake which had crept in ITR filed by it online, Assessing Officer was not right in denying benefit of registration under section 12A. (AY. 2013-14)