Data validation and Arrays

When entering the following formula as an Array it works. But adding the same
formula to Data Validation, it displays an error. The same common error when
you enter a wrong formula in the List option.
However, if I use a cell reference instead of a table reference (not range),
it works either with the Array and the Data Validation.
This formula works for both
=OFFSET(rngStart,MATCH(tblAccount[Type],rngColumn,0)-1,1,COUNTIF(rngColumn,tblAccount[Type]),1)
This formula works for the Array only:
=OFFSET(rngStart,MATCH($C$3,rngColumn,0)-1,1,COUNTIF(rngColumn,$C$3),1)

Thanks