The CIT(E) had denied the application for final approval u/s 80G of the Act on the ground that the Assessee out of inadvertence had mentioned another Clause, the ITAT observed that the same was not an illegality but rather the same was a rectifiable mistake. The ITAT held that instead of getting the application withdrawn, ld. CIT (Exemption) was supposed to give opportunity to the Assessee to rectify the mistake i.e. the mentioning of the appropriate Clause. CIT (E) even could have suo-moto passed an order treating the said application under the relevant ‘Clause-iii’ of Section 80G (5) of the Act. Appeal allowed.