Which one is in front of the other? At first I thought the smaller one is in front of the larger galaxy, but the dustlane of the larger one is clearly visible making that one in front of the smaller galaxy.
PRC D-49 is classified under polar ring galaxies but under 'D' class which is 'possible related objects' according to this paper. I definitely looks like both of the large spirals dust lanes are crossing the "foreground" galaxy which would put it in the back ground. That looks more like an S0 than an edge-on spiral.