The ITAT found that the appellant committed a bona fide error by...

The ITAT found that the appellant committed a bona fide error by selecting sub-clause (iv) instead of sub-clause (ii) under the first proviso to section 80G(5) in Form 10AB. Despite an opportunity to clarify, the appellant did not rectify this mistake before the CIT(E). Recognizing the appellant as a charitable trust and following relevant precedent, the tribunal set aside the matter to the CIT(E) for reconsideration of the application under the correct sub-clause (ii). The CIT(E) is directed to grant approval if the appellant satisfies eligibility criteria. The appeal is allowed for statistical purposes.