How to remove case sensitive in google sheet query-CodePudding

I queried from my sheet but its case sensitive. How can I remove it? My query as below:

=ArrayFormula(IFNA(IF(QUERY('pending SKUs'!E2:AQ,"select F, G, H, L, M, N, O, I where E='tree' AND P <> 2 AND P <> 3 AND X='Pass' AND AQ <> 'Rejected'")="",0,
QUERY('pending SKUs'!E2:AQ,"select F, G, H, L, M, N, O, I where E='tree' AND P <> 2 AND P <> 3 AND X='Pass' AND AQ <> 'Rejected'")),""))

I want to include "tree tree", "TREE tree", "Tree tree" and any other possible case used between all the alphabets.

I also prepared the gsheet:

Explanation

QUERY the range in this case A:C wrapped with {} Array so that we would utilize Col1, Col2,... instead of A, B,... in the query.
Notice we got all diffrent cases by setting the query to " SELECT * WHERE lower(Col1)='tree tree' " Meaning select everythig * where column 1 Col1 is lowercase lower(Col1) is equal to 'tree tree', and in all cases it does.