Tribunal held that according to Central Board of Direct Taxes Circular No. 7 of 2024, dated April 25, 2024(2024)463 ITR 14 (St)  in the matter of filing of the assessee’s application the issue of mentioning of the wrong section code is a common and frequent error. The issue is  remanded to the Commissioner (E) to consider the assessee’s application under the proper section code for grant of approval in accordance with law after providing reasonable opportunity of hearing to the assessee.