ARUN BHUPENDRA CHILDREN TRUST,MUMBAI vs. ITO-19(1)(1), MUMBAI

ITA 3143/MUM/2026Status: DisposedITAT Mumbai29 June 2026AY 2024-255 pages
AI SummaryRemanded

What were the facts?

The assessee trust filed its return of income, which was processed by the CPC at the Maximum Marginal Rate (MMR) due to indeterminate beneficiaries. The CIT(A) upheld this, citing Section 164(1) of the Income Tax Act.

What did the Tribunal hold?

The Tribunal found that the Trust Deed, crucial for examining the exception under the proviso to Section 164(1), was not considered by the lower authorities. Therefore, the matter was restored to the CIT(A) for fresh adjudication.

What were the issues?

Whether the assessee trust is eligible for the exception under the proviso to Section 164(1) of the Income Tax Act, and if the Trust Deed was properly considered.

Which sections of the Income-tax Act were involved?

Section 164(1),Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “J(SMC

Before: SHRI OM PRAKASH KANT & SHRI ANIKESH BENERJEE

For Appellant: Shri Ravikant Pathak
For Respondent: Dr. Sumit Jha, (SR. DR)
Hearing: 29.06.2026

PER OM PRAKASH KANT, AM

This appeal by the assessee is directed against the order dated 17.02.2026, passed by the Learned Commissioner of Income Tax Appeals - 2, Bengaluru [in short ‘the Ld. CIT(A)’] for Assessment Year (in short ‘A.Y’) 2024-25. The grounds raised by the assessee are reproduced as under:-

“1. The Additional/Joint Commissioner of Income Tax (Appeals) – 2, Bengaluru erred in confirming the action of the Centralized Processing Centre [CPC] in determining the tax liability of the Appellant by applying maximum marginal rate while processing the return u/s 143(1) of the Income Tax Act, 1961 (“ACT”).

2.

The Appellant submits that i

The order continues below.

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