IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER Assessment Year: 2021-22 Centre for E-Governance, Vs. The Dy. Commissioner of Room No.108, 1^st Floor, 2^nd Gate, Income Tax Exemption, Multi Storeyed Building, Circle – 1, Bangalore – 560 001. Bangalore.

PAN – AAAAC 4156 C APPELLANT RESPONDENT Assessee by : Shri S Parthasarthi, Advocate Revenue by : Shri Shivanand H Kalakeri, CIT (DR)

Date of hearing : 18.12.2025 Date of Pronouncement : 31.12.2025

O R D E R

PER WASEEM AHMED, ACCOUNTANT MEMBER:

This is an appeal filed by the assessee against the order of the NFAC, Delhi vide order dated 13/02/2025 in DIN No. ITBA/NFAC/S/250/2024-

25/1073253398(1) for the assessment year 2021-22.

2. The assessee has raised as many as 17 Grounds of appeal which are interconnected to each other. Therefore, we, for the sake of brevity and convenience, are not inclined to reproduce the same here.

3. The interconnected issue raised by the assessee is that the ld. CIT-A erred in denying the exemption claimed under section 11 of the Act as well as not treating the assessee state body under article 289 of the Constitution.

4.