Assessee-trust was provisionally approved under section 80G. It filed an application for approval under clause (ii) of first proviso to section 80G(5). Commissioner (E) rejected said application on ground that assessee was required to file application under clause (iii) of first proviso to section 80G(5). On appeal the Tribunal held that   since error committed by assessee was merely inadvertent and clerical, matter  hence the matter is  remanded to Commissioner (E) to grant an opportunity to assessee to file revised application under clause (iii) of first proviso to section 80G(5).(AY. 2025-26)