, , 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 Nos.17 & 18/Ind/2026 Assessment Years:2014-15 & 2015-16 Smt. Chouthi Bai Agrawal ITO(Exemption) Ward Dharmik AVM Parmarthik Indore Trust, /

बनाम

12, Shri Ram Nagar, Vs.

Keshar Bagh, Indore (Assessee/Appellant) (Revenue/Respondent)

PAN: AACTS9574P Assessee by Shri Pranay Goyal, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 04.05.2026 Date of Pronouncement 08.05.2026 आदेश / O R D E R Per B.M. Biyani, A.M.:

The captioned two (2) appeals for Assessment-Year [“AY”] 2014-15 & 2015- 16 are preferred by same assessee against two (2) separate orders of first- appeal, both dated 31.10.2025 and passed by learned Commissioner of Income-Tax (Appeals)-Addl/JCIT(A)-1, Chandigarh [“Ld. CIT(A)”], which in turn arise out of respective orders of rectification dated 18.05.2023 passed u/s 154 by ITO, Exemption Ward, Indore [“Ld. AO”].

2. Since the underlying facts and controversy between assessee and revenue authorities are identical in these matters, they were heard together and are being disposed by th