, , आयकर अपीलीय अिधकरण इंदौर (cid:586)ायपीठ इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No.472/Ind/2025 Assessment Year:2020-21 Devi Anusuiya Vidya NFAC, Sansthan, Delhi

18/2 lasudia Mori, /

बनाम Dewas Naka, A.B. Road, Vs.

Vijay Nagar, S.O.

Indore (Assessee/Appellant) (Revenue/Respondent)

PAN: AADCD8391H Assessee by Shri Pranay Goyal & Shri S.N. Goyal, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 09.02.2026 Date of Pronouncement 19.02.2026 आदेश / O R D E R Per B.M. Biyani, A.M.:

Feeling aggrieved by order of first appeal dated 24.03.2025 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of rectification-order dated 10.10.2023 passed by learned ITO, Exemption, Indore [“AO”] u/s 154 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2020-21, the assessee has filed this appeal on the grounds as mentioned in Form No. 36 (Appeal Memo).

2. The background facts leading to present appeal are as under:

(i) The assessee is a charitable institution registered u/s 12A of Income-

tax Act, 1961 by Income-tax Department a