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Facts
The assessee filed appeals for registration under section 12AB and recommendation under section 80G for assessment year 2024-25. These applications were rejected, and earlier appeals were restored to the CIT for fresh examination.
Held
The Tribunal held that the present applications were duplicate appeals and the subject matter was already under consideration. Therefore, both appeals were dismissed.
Key Issues
Whether the current applications for registration and recommendation are maintainable as duplicate appeals, given that the matter was previously restored to the CIT for fresh examination.
Sections Cited
12AB, 80G(5), 80G
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Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE
Before: SHRI PRASHANT MAHARISHI, VICE – & SHRI KESHAV DUBEY
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.
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.
Accordingly, both these appeals are dismissed.
Order pronounced in the open court on 10th December 2025.