I found solution.
KeyStore keystore = KeyStore.getInstance("PKCS12", "BC");
keystore.load (new FileInputStream(PATH+"//test.p12"), "testpassword".toCharArray());
PrivateKey privateKey = (PrivateKey)keystore.getKey("testclientcert", "testpassword".toCharArray());
PEMReader pemReader = new PEMReader(new FileReader(filename));
ContentInfo object = (ContentInfo)pemReader.readObject();
CMSEnvelopedDataParser envDataParser = new CMSEnvelopedDataParser(object.getEncoded());
RecipientInformationStore recipients = envDataParser.getRecipientInfos();
Collection envCollection = recipients.getRecipients();
Iterator it = envCollection.iterator();
RecipientInformation recipient = (RecipientInformation) it.next();
byte[] result = recipient.getContent(privateKey, "BC");
String base64Encoded = new String(Base64.encode(result));
System.out.println(base64Encoded);
base64Encoded will be match with encoded csr.