Assessee-trust filed an application for registration under section 12AB. However, at time of filing online application, it selected inadvertently section 12A(1)(ac)(iv) instead of section 12A(1)(ac)(iii). Assessee prayed to treat application as under section 12A(1)(ac)(iii). However, said prayer was not accepted by Commissioner (E) on ground that he had no power to change or rectify application filed in Form 10AB. On appeal the Tribunal held that   since it was an inadvertent mistake and assessee had already explained facts and prayed for correction, mistake in filing entry was not fatal and thus issue could be considered in appropriate sub-clause of section 12A(1). Therefore the  order of rejection is   set aside and Commissioner (E) is   directed to treat application of assessee under section 12A(1)(ac)(iii) and to consider case on merits.