IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2177/PUN/2024 िनधा(cid:330)रण वष(cid:330) / Assessment Year : 2016-17 Shetkari Shikshan Prasar a k Vs. DCIT, Exemption Circle, Mandal, Aurangabad.

Anand Bhavan, Nagar Road, At Post Tq Ashti, Dist. Beed- 414203.

PAN : AAETS0130K Appellant Respondent Assessee by : Shri Prateek Jha Revenue by : S/Shri Ajay Kumar Keshari &

Milind Debaje Date of hearing : 23.04.2025 Date of pronouncement : 22.07.2025 आदेश / ORDER PER VINAY BHAMORE, JM:

This appeal filed by the assessee is directed against the order dated 13.09.2024 passed by Ld.CIT(A)/NFAC for the assessment year 2016-17.

2. The assessee has raised the following grounds of appeal :-

“1. On the facts and circumstance previeling in the case, the Honorable CIT Appeal (NFAC) has erred in confirming the order passed u/s 154 rws 143(3) of the Income Tax Act dated

21.10.2021 passed by Dy.CIT Exemption Aurangabad on 21.10.2021 in as much as he did not considered the grounds of appeal in fair and judicious manner.

2. On the facts and circumstance previeling in the case, the Honorable CIT Appeal