IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE HON’BLE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 476/RPR/2025 Assessment Year: 2018-19 Jhaiji Shikshan Samiti, Arora Niwas, Ward No. 08, Durg Road, Bemetara, Durg-491335, Chhattisgarh PAN: AAATJ7624B ……….Appellant V/s Dy. Commissioner of Income Tax, Exemption Circle, MP ……….Respondent Appearances Assessee by: Mr Yogesh Sethia [‘Ld. AR’]

Revenue by: Ms Manisha Kinnu [‘Ld. DR’] Date of conclusive Hearing : 08/09/2025 Date of Pronouncement : 09/09/2025

ORDER

PER G. D. PADMAHSHALI, The captioned appeal is filed by the assessee challenging DIN & Order No. ITBA/APL/S/250/2024-25/1074287119(1) dt. 10/03/2025 passed by Addl./Jt. Commissioner of Income Tax, Appeals-1, Visakhapatnam [‘Ld. CIT(A)’] u/s 250 of the Income Tax Act, 1961 [‘the Act’] which in turn sprung out of order of rectification passed u/s 154 of the Act by Centralized Processing Center, Bangaluru [‘Ld.

CPC’] anent to assessment year 2018-19[‘AY’].

2. The only issue in this appeal revolves around denial of exemption u/s 11 & 12 of the Act for filing of audit report after filing return of income but within