The assessee, a charitable institution registered under section 12A, inadvertently filed Form No. 10AB under the wrong sub-clause while seeking approval under section 80G(5). The Commissioner (Exemptions) rejected the application holding that the earlier provisional approval was invalid as the assessee had already commenced its activities. The Tribunal held that filing the application under an incorrect provision was only a curable procedural defect. Following CBDT Circular No. 14 of 1955, it observed that the tax authorities are under a duty to assist the assessee in securing the relief to which it is otherwise entitled and should have permitted rectification instead of rejecting the application on a technical ground. The CIT(E) was directed to treat the application as one filed under the correct provision and grant approval after satisfying himself regarding the genuineness of the activities and fulfilment of the statutory conditions.