CIT(E) rejected the application for registration on the ground that the assessee had mentioned the wrong code in the original application, though the assessee rectified the same by filing another Form 10AB, within the time extended by CBDT Circular No. 7 of 2024 dated 25-4-2024 and even before the original form was considered and an order passed by CIT(E). Tribunal  set aside the order of CIT(E) directed to consider assessee’s application seeking approval under section 80G(5)