Your backup is from a different version of Microsoft SharePoint Foundation and cannot be restored to a server running the current version

Source Server:

Running on SharePoint 2010 with SP1 (Installed SP1 manually)

Version Information:

Target Server:

Running on SharePoint 2010 With SP1 (Newly configure using SharePoint 2010 With SP1 Media)

Version information:

But I was trying to restore using Power Shell I am getting the Error for version is not same.

Your backup is from a different version of Microsoft SharePoint Foundation and cannot be restored to a server running the current version. The backup file should be restored to a server with version 14.0.0....   Or later

Versions are same, that’s why I was not sure what the difference is,

I just verify the Installed Update I found at Source and Target server are different in the terms of SharePoint Updates.

1. Download required Updates
2. Installed on Target server
3. Restart is required.
4. Run the configuration Wizard

 you can Find Required Update and hot fix information at 

Download HotFix and CU

After that doing the above steps I am able to restore my site collection backup.