You should avoid that since it will create recursive loop.
Besides for your MainForm, all other forms are designed as borderless and have the "Home" button to return to the MainForm (which is designed to close the application).
The only way to close these other forms would be to press Alt+F4 on the keyboard.
If it is ever done then each form, while closing, will try to close the other open forms.
Instead, for all other forms, you should just have MainForm.Show() line:
Private Sub Me_FormClosing(sender As Object, e As FormClosingEventArgs) Handles Me.FormClosing
MainForm.Show()
End Sub