Assessee-trust filed application in wrong section code in Form 10A. The said application was rejected by CIT(E).On writ the   assessee contended that application had not been considered in its proper prospective by assigning reason and application of assessee for registration under section 12AB. Allowing the petition the Court held that  the  order rejecting registration being without reason is   set aside and application for registration under section 12AB is   restored for reconsideration by Commissioner (Exemption). Matter remanded. (AY. 2022-23)