Assessee is a charitable trust, filed application for registration in Form No. 10A under section 12A(1)(ac)(ii) and consequently, Form No. 10AC was issued granting provisional registration under section 12A(1)(ac)(vi) subsequently, six months prior to expiry of provisional registration, assessee filed Form No. 10AB seeking registration under section 12A(1)(ac)(ii). Commissioner (E) rejected assessee’s application treating it as infructuous and non-maintainable on ground that assessee ought to have applied under section 12A(1)(ac)(iii) instead of section 12A(1)(ac)(ii).On appeal the Tribunal held that  since assessee had simpliciter made a technical mistake in applying under section 12A(1)(ac)(ii) instead of section 12A(1)(ac)(iii) and even now assessee had filed fresh Form No. 10AB seeking registration under section 12A(1)(ac)(iii), order of Commissioner (E)  is  to be set aside and matter is   remanded back to his file for fresh adjudication. (AY. 2023-24 to AY. 2025-26)