Assessee, a charitable trust, inadvertently selected the wrong section code while filing Form No. 10A and revenue granted provisional registration. CIT€ rejected the application for conversion of provisional registration into final registration under section 12AB solely on ground that the assessee had originally selected an incorrect section code. Tribunal held that since the mistake of selecting the wrong section code was purely technical in nature, the matter was remanded to allow assessee an opportunity to file a fresh application in the correct section code under section 12A. (AY. 2023-24)