Assessee had committed a technical mistake in preparing application under section 12A(1)(ac)(ii) instead of section 12A(1)(ac)(iii). Thereafter, assessee had filed revised Form No. 10AB for seeking registration under correct provisions i.e. section 12A(1)(ac)(iii).  Commissioner (E) rejected application of assessee society for grant of registration on ground that in application made in Form No.10AB, section 12A(1)(ac)(ii) was mentioned. On appeal the Tribunal held that  since typographical error made by assessee is corrected, appeal is  remanded back to file of Commissioner (E) for fresh adjudication by considering amended application.   (AY. 2024-25)