Assessee filed an application for registration in Form No. 10AB under section 12A (1)(ac)(iii). The Commissioner (Exemption) rejected application on the ground that assessee was not registered under section 12AB, therefore, application was premature and not maintainable. Assessee contended that it had inadvertently filed application under section 12A(1)(ac)(iii) when it should have been filed under clause (i) of section 12A(1)(ac). Since the application was inadvertently filed by assessee under an incorrect provision, Commissioner (E) was to be directed to treat application filed as per applicable provision and consider case on merits.(AY. 2024-25)