, , 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.640/Ind/2024 Assessment Year:2018-19 Shree Shantanu ITO, NFAC, Vidhyapeeth Society, Delhi

36, Kumhar Khedi, /

बनाम Main Road, Vs.

Khushwah Nagar, Indore (Assessee/Appellant) (Revenue/Respondent)

PAN: AAMTS7126H Assessee by Shri S.N. Agrawal, AR Revenue by Shri Anoop Singh, CIT-DR Date of Hearing 16.09.2025 Date of Pronouncement 24.09.2025 आदेश / O R D E R Per B.M. Biyani, A.M.:

Feeling aggrieved by order of first appeal dated 21.06.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 19.03.2021 passed by learned National e-Assessment Centre, Delhi [“AO”] u/s 143(3) r.w.s. 143(3A) & 143(3B) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2018-

19, the assessee has filed this appeal on following grounds:

“1. That on the facts and in the circumstances of the case and in law, the Ld CIT(A) erred confirming the action of the Ld Assessing Officer in denying the benefit ofexemption under section 11 and 12