The Tribunal allowing the appeal of the Assessee Society held that, the assessee being a society was registered even prior to March 31, 2021 and thereafter had applied for registration on provisional basis. Though the assessee had committed a mistake in selecting the wrong section code 11 while making an application at the first instance, for such a mistake, the permanent registration could not be denied. The CIT (E) was duty-bound to cross-verify the details, submitted by the assessee at the time of issuance of provisional certificate and should have issued a notice pointing out the wrong selection of section code. Thus, the assessee as well as revenue were both at fault. Hence, appropriate to remand the matter to the CIT (Exemptions) with a direction to to rectify the mistake in submitting the application form and with a further direction to consider the application of the assessee for grant of permanent registration. (AY. 2023-24)