Assessee in earlier years had been claiming exemption under section 10(23C) and it got registration under section 12A on 2-9-2014 and it in return filed for the assessment year 2014-15 claimed exempt income under section 10(23C) instead of claiming same under section 12A of the Act. Held that mistake had occurred as a human error and the  Assessing Officer was directed to allow an exemption under section 12A of the Act. (AY. 2014-15)