, , 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.821 & 822/Ind/2025 (AY: 2016-17 & 2019-20)

Madhya Pradesh Vigyan बनाम/ ITO Sabha, Vs. (Exemption ward), 1, Gyan Vigyan Parisar, Bhopal Village -Sagoni Kalan, Raisen Road Bhopal,(M.P.)

(PAN: AAAAM2526Q)

(Appellant) (Respondent)

Assessee by Shri S S Deshpande, CA Revenue by Shri Ashish Porwal, Sr.DR Date of Hearing 06.05.2026 Date of Pronouncement 14.05.2026 आदेश / O R D E R Per Bench:

I. ITANo.821/Ind/2025, A.Y. 2016-17 This is an Appeal filed by the Assessee under section 253 of the income tax Act 1961,[ herein after referred to as the Act for the sake of brevity] before this tribunal as & by way of a second Appeal. The Assessee is aggrieved by the order bearing Number:-ITBA/NFAC/S/250/2023-24/1060674433 (1) dated 08.02.2024 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred to as the “Impugned order”. The Relevant Assessment year is 2016-17 and the corresponding previous year period is from 01.04.2015 to

31.03.2016.

2. Factual Matrix

2.1 That as and by way of an Asses