Dear Suroj Dey
When an electron absorbs a photon it jumps into a higher energy level and then it comes back to lower energy level and releases another photon. The electron is coming back to the ground state from the higher energy level. Because these higher energy levels are all excited state and there the electron can stay for a short duration. After that they have to come to the ground state that is why the absorbed energy is emitted in the form of photon on returning.