Hi rakeshkuma,
Refer below sample.
HTML
<form id="form1" runat="server" enctype="multipart/form-data" method="post">
    <section class="container-fluid block location-block">
        <div class="container">
            <ajax:ToolkitScriptManager runat="server" EnablePageMethods="true"></ajax:ToolkitScriptManager>
            <%--<asp:ScriptManager ID="ScriptManager1" runat="server" EnablePageMethods="true"></asp:ScriptManager>--%>
            <asp:Button runat="server" Text="Expand All" CssClass="btn btn-default" OnClick="OnExpandAll" />
            /<asp:Button runat="server" Text="Collapse All" CssClass="btn btn-default" OnClick="OnCollapseAll" />
            <div class="row">
                <div class="card card-body">
                    <div class="row">
                        <asp:Panel ID="pnlMouseClick" runat="server" CssClass="pnlCSS" onclick="SetClick()">
                            <div style="height: 35px; vertical-align: middle" class="Headercss">
                                <div style="float: left;">
                                    <h4>     <i class="fa fa-bars"></i>   1. Accordion</h4>
                                </div>
                                <div style="float: right; font-size: 10px; padding: 5px 5px 0 0">
                                    <asp:Label ID="lblMessage" runat="server" Text="" />
                                    <asp:Image ID="imgArrows" runat="server" />
                                </div>
                            </div>
                        </asp:Panel>
                        <asp:Panel ID="pnlCollapsable" runat="server" Height="100" CssClass="ContainCss">
                            <div class="col-md-12">
                                <div class="form-group">
                                    The Accordion is a web control that allows you to provide multiple panes and display them all at a time.
                                </div>
                            </div>
                        </asp:Panel>
                        <ajax:CollapsiblePanelExtender ID="CollapsiblePanelExtender1" runat="server" CollapseControlID="pnlMouseClick"
                            Collapsed="true" ExpandControlID="pnlMouseClick" CollapsedText="SHOW   " ExpandedText="HIDE   "
                            TextLabelID="lblMessage" ImageControlID="imgArrows" CollapsedImage="~/assets/plus.png"
                            ExpandedImage="~/assets/minus.png" ExpandDirection="Vertical" TargetControlID="pnlCollapsable" ScrollContents="false">
                        </ajax:CollapsiblePanelExtender>
                    </div>
                    <div class="row">
                        <asp:Panel ID="Panel1" runat="server" CssClass="pnlCSS" onclick="SetClick()">
                            <div style="height: 35px; vertical-align: middle" class="Headercss">
                                <div style="float: left;">
                                    <h4>     <i class="fa fa-bars"></i>   2. AutoSize</h4>
                                </div>
                                <div style="float: right; font-size: 10px; padding: 5px 5px 0 0">
                                    <asp:Label ID="lblMessage1" runat="server" Text="" />
                                    <asp:Image ID="Image1" runat="server" />
                                </div>
                            </div>
                        </asp:Panel>
                        <asp:Panel ID="pnlCollapsable1" runat="server" Height="0" CssClass="ContainCss">
                            <asp:UpdatePanel ID="SCPanel" runat="server" UpdateMode="Conditional" ChildrenAsTriggers="false">
                                <ContentTemplate>
                                    <div class="col-md-12">
                                        <div class="form-group">
                                            It also supports three AutoSize modes so it can fit in a variety of layouts.
                                        </div>
                                    </div>
                                </ContentTemplate>
                            </asp:UpdatePanel>
                        </asp:Panel>
                        <ajax:CollapsiblePanelExtender ID="CollapsiblePanelExtender2" runat="server" CollapseControlID="Panel1"
                            Collapsed="true" ExpandControlID="Panel1" CollapsedText="SHOW   " ExpandedText="HIDE   "
                            TextLabelID="lblMessage1" ImageControlID="Image1" CollapsedImage="~/assets/plus.png"
                            ExpandedImage="~/assets/minus.png" ExpandDirection="Vertical" TargetControlID="pnlCollapsable1" ScrollContents="false">
                        </ajax:CollapsiblePanelExtender>
                    </div>
                    <div class="row">
                        <asp:Panel ID="Panel2" runat="server" CssClass="pnlCSS" onclick="SetClick()">
                            <div style="height: 35px; vertical-align: middle" class="Headercss">
                                <div style="float: left;">
                                    <h4>     <i class="fa fa-bars"></i>   3. Control or Extender</h4>
                                </div>
                                <div style="float: right; font-size: 10px; padding: 5px 5px 0 0">
                                    <asp:Label ID="lblMessage2" runat="server" Text="" />
                                    <asp:Image ID="Image2" runat="server" />
                                </div>
                            </div>
                        </asp:Panel>
                        <asp:Panel ID="pnlCollapsable2" runat="server" Height="0" CssClass="ContainCss">
                            <asp:UpdatePanel ID="UpdatePanel1" runat="server" UpdateMode="Conditional" ChildrenAsTriggers="false">
                                <ContentTemplate>
                                    <div class="col-md-12">
                                        <div class="form-group">
                                            The Accordion is written using an extender like most of the other extenders in the AJAX Control Toolkit.
                                        </div>
                                    </div>
                                </ContentTemplate>
                            </asp:UpdatePanel>
                        </asp:Panel>
                        <ajax:CollapsiblePanelExtender ID="CollapsiblePanelExtender3" runat="server" CollapseControlID="Panel2"
                            Collapsed="true" ExpandControlID="Panel2" CollapsedText="SHOW   " ExpandedText="HIDE   "
                            TextLabelID="lblMessage2" ImageControlID="Image2" CollapsedImage="~/assets/plus.png"
                            ExpandedImage="~/assets/minus.png" ExpandDirection="Vertical" TargetControlID="pnlCollapsable2" ScrollContents="false">
                        </ajax:CollapsiblePanelExtender>
                    </div>
                </div>
            </div>
        </div>
    </section>
</form>
<script type="text/javascript">
    var extenders = [];
    var all;
    function SetClick() {
        all = false;
    }
    function pageLoad(sender, args) {
        all = false;
        extenders[0] = $find("<%= CollapsiblePanelExtender1.ClientID %>");
        extenders[1] = $find("<%= CollapsiblePanelExtender2.ClientID %>");
        extenders[2] = $find("<%= CollapsiblePanelExtender3.ClientID %>");
        for (var i = 0; i < extenders.length; i++) {
            if (extenders[i] != null) {
                extenders[i].add_expandComplete(expandHandler);
            }
        }
    }
    function expandHandler(sender, args) {
        if (!all) {
            for (var i = 0; i < extenders.length; i++) {
                if ((extenders[i] != null) && (extenders[i] != sender)) {
                    extenders[i]._doClose();
                }
            }
        }
    }
</script>
Code
C#
protected void OnExpandAll(object sender, EventArgs e)
{
    CollapsiblePanelExtender1.ClientState = "false";
    CollapsiblePanelExtender1.Collapsed = true;
    CollapsiblePanelExtender1.ExpandedSize = 100;
    CollapsiblePanelExtender2.ClientState = "false";
    CollapsiblePanelExtender2.Collapsed = true;
    CollapsiblePanelExtender2.ExpandedSize = 100;
    CollapsiblePanelExtender3.ClientState = "false";
    CollapsiblePanelExtender3.Collapsed = true;
    CollapsiblePanelExtender3.ExpandedSize = 100;
}
protected void OnCollapseAll(object sender, EventArgs e)
{
    CollapsiblePanelExtender1.Collapsed = false;
    CollapsiblePanelExtender1.ClientState = "true";
    CollapsiblePanelExtender1.CollapsedSize = 0;
    CollapsiblePanelExtender2.Collapsed = false;
    CollapsiblePanelExtender2.ClientState = "true";
    CollapsiblePanelExtender2.CollapsedSize = 0;
    CollapsiblePanelExtender3.Collapsed = false;
    CollapsiblePanelExtender3.ClientState = "true";
    CollapsiblePanelExtender3.CollapsedSize = 0;
}
VB.Net
Protected Sub OnExpandAll(ByVal sender As Object, ByVal e As EventArgs)
    CollapsiblePanelExtender1.ClientState = "false"
    CollapsiblePanelExtender1.Collapsed = True
    CollapsiblePanelExtender1.ExpandedSize = 100
    CollapsiblePanelExtender2.ClientState = "false"
    CollapsiblePanelExtender2.Collapsed = True
    CollapsiblePanelExtender2.ExpandedSize = 100
    CollapsiblePanelExtender3.ClientState = "false"
    CollapsiblePanelExtender3.Collapsed = True
    CollapsiblePanelExtender3.ExpandedSize = 100
End Sub
Protected Sub OnCollapseAll(ByVal sender As Object, ByVal e As EventArgs)
    CollapsiblePanelExtender1.Collapsed = False
    CollapsiblePanelExtender1.ClientState = "true"
    CollapsiblePanelExtender1.CollapsedSize = 0
    CollapsiblePanelExtender2.Collapsed = False
    CollapsiblePanelExtender2.ClientState = "true"
    CollapsiblePanelExtender2.CollapsedSize = 0
    CollapsiblePanelExtender3.Collapsed = False
    CollapsiblePanelExtender3.ClientState = "true"
    CollapsiblePanelExtender3.CollapsedSize = 0
End Sub