Held that the Assessee trust enjoying registration under s. 12A, having inadvertently applied for registration under sub-cl. (iv) of s. 12(A)(ac) instead of sub-cl. (i), the  order passed by the CIT(E) rejecting the application is set aside and the assessee’s application is restored back to his file and the CIT(E) is directed to treat the application as if filed under s. 12A(1)(ac)(i), instead of cl. (iv) and consider grant of provisional registration under s. 12AB for five years from asst. yr. 2022-23 onwards.