The assessee-trust’s application for registration u/s 80G was rejected by Commissioner (E). Since the Tribunal had already remanded the assessee’s application for registration u/s 12A to the Commissioner (E) for reconsideration, it held that the approval u/s 80G, being dependent on 12A registration, must also be reconsidered. Held, issue of 80G approval remanded along with 12A registration. (AY. 2024-25)