The assessee  filed an application for final registration under section 80G(5).Commissioner (E) rejected said application on ground that assessee was not fulfilling stipulated conditions prescribed for filing application for approval in Form 10AB. On appeal the  assessee submitted that it had inadvertently mentioned wrong section as sub-clause (B) of clause (iv) of first proviso to sub-section (5) of section 80G instead of clause (iii) to first proviso to sub-section (5) of section 80G.  Further, assessee did not have opportunity of being heard before Commissioner (E) due to incorrect course of action advised, which otherwise assessee might have explained facts to avoid impugned rejection. Tribunal set aside the order of CIT(E) and directed to grant final approval to assessee under clause (iii) to first proviso to section 80G(5), if assessee was otherwise found eligible.  (AY. 2024-25)