MLPI FOUNDATION,BENGALURU vs. THE COMMISSIONER OF INCOME TAX, EXEMPTION, BANGALORE
Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE
Before: SHRI PRASHANT MAHARISHI, VICE – & SHRI KESHAV DUBEY
PER PRASHANT MAHARISHI, VICE – PRESIDENT
ITA No. 1392/Bang/2025 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 ITA No. 112/Bang/2025 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
ITA No. 1392-1393/Bang/2025
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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. (KESHAV DUBEY)
VICE-PRESIDENT
Bangalore,
Dated, the 10th December 2025. *TNTS*
Copy to:
Appellant
Respondent 3. CIT
DR, ITAT, Bangalore
CIT(A)
By order