MLPI FOUNDATION ,BENGALURU vs. THE COMMISSIONER OF INCOME TAX, EXEMPTION, BENGALURU

PDF · subscribers
ITA 1392/BANG/2025Status: DisposedITAT Bangalore10 December 2025AY 2024-25Bench: SHRI PRASHANT MAHARISHI, VICE – (President), SHRI KESHAV DUBEY (Judicial Member)4 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found the current appeals to be duplicate, as the fundamental issue of the assessee's eligibility for registration under Section 12AB and recommendation under Section 80G(5) was already pending fresh examination by the CIT (Exemptions) based on the earlier remand. Consequently, the Tribunal dismissed these appeals.

What were the facts?

M/s. MLPI Foundation filed applications for registration under Section 12AB and recommendation under Section 80G(5) for AY 2024-25, which were rejected. Earlier appeals concerning similar applications for registration were remanded to the CIT (Exemptions) to examine the eligibility afresh.

What were the issues?

Whether appeals for registration under Section 12AB and recommendation under Section 80G(5) are maintainable when the eligibility for similar prior applications is already pending fresh examination by the CIT (Exemptions) on remand.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE

Before: SHRI PRASHANT MAHARISHI, VICE – & SHRI KESHAV DUBEY

For Appellant: Shri Tharun Kothari, CA, Shri Subrmanian, CIT-DR

ORDER PER PRASHANT MAHARISHI, VICE – PRESIDENT 1.

1393/Bang/2025 is filed by M/s. MLPI Foundation for assessment year 2024-25 for registration u/s. 12AB of the Act and recommendation u/s. 80G(5) of the Act. The facts show that, the Assessee had made two applications for registration u/s. 12AB of the Act and similarly two applications for recommendation u/s. 80G of the Act. Both applications for both the purposes were rejected.

2.

The earlier applications filed by the Assessee were subject matter of appeal before us in and 113/Bang/2025. In those appeals, both the issues are restored back to the file of the Ld. CIT (Exemptions) to examine the issue afresh of granting registration -1393/Bang/2025 Page 2 of 2 u/s 12Ab as well as Recognition u/s 80G (5) of the Act. Therefore, these two applications are duplicate appeals where the subject matter would be decided whether assessee is eligible for Registration u/s 12AB and u/s 80G (5) of the Act.

3.

Accordingly, both these appeals are dismissed.

Order pronounced in the open court on 10th December 2025.

More judgments on Section 12AB

All 5,972 judgments and leading authorities on Section 12AB →

Recent GST High Court judgments

Search GST case law →