Assessee-company, a non-profit company, applied for registration under section 12AA.  Commissioner (E) rejected application filed by assessee. On appeal the Assessee submitted that due to a typographical/inadvertent error application was filed under section 12A(1)(ac)(vi) whereas assessee was required to file application under section 12A(1)(ac)(iii). Tribunal held that  since Commissioner (E) had not given any adverse finding on merits of case against assessee, application was to be treated as filed under section 12A(1)(ac)(iii) and order rejecting application was to be set aside.