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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.
Held
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.
Key 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.
Sections Cited
12AB, 80G(5)
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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. and 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.