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“Section 164(2)”

Section References (mined)Section 164Section 164(2)145 judgments

RICHMOND EDUCATIONAL SOCIETY,NOIDA vs. DCIT/ACIT CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD

In the result, the appeal of the Assessee is allowed

ITA 4779/DEL/2025[2024-25]Status: DisposedITAT Delhi11 Mar 2026AY 2024-25
For Respondent: \nShri Gaurav Jain, Adv
Section 12ASection 132Section 143(3)Section 2(15)

High Court\nin the case of CIT vs Red Rose School reported in 163 Taxman 19 (All).\nEven as per the provisions of section 164(2) of the Act read with its\nproviso, only such part of the income so diverted within the meaning of\nsection ... clause (b) of section 11(4A) of the Income-tax Act. As the\nmaximum marginal rate of tax under the new proviso to section 164(2) applies to\nthe whole or a part of the relevant income of a charitable or religious trust which\nforfeits exemption by virtue

DCIT(EXEMPTIONS)-1(1), MUMBAI, MUMBAI vs. ADITYA BIRLA FOUNDATION, MUMBAI

The appeals of the Revenue are dismissed

ITA 7609/MUM/2025[2017-18]Status: DisposedITAT Mumbai05 Feb 2026AY 2017-18

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokar & Dcit(Exemption)-1(1), Aditya Birla 6Th Floor, Mtnl Foundation, Building, Pedder Road, Vs. C-1, Aditya Birla Cumballa Hills, Centre, S. K. Mumbai-400 026 Ahiremarg, Worli, Mumbai-400 030 Pan/Gir No. Aaata0382P (Applicant) (Respondent) Assessee By Shri Ronak Doshi & Shri Surajsingh Devda, Ld. Ars Revenue By Shri Surendra Mohan, Ld. Dr Date Of Hearing 28.01.2026 Date Of Pronouncement 05.02.2026

Section 11Section 12ASection 13Section 13(1)(c)Section 13(2)(a)Section 13(3)Section 250

District Valuation Officer in place of the actual rent received, and taxed the income of the assessee at the maximum marginal rate under section 164(2). The Assessing Officer further recorded that the activities of the trust were not genuine and characterised the leasing arrangement as a colourable device

DCIT(EXEMPTIONS)-1(1), MUMBAI, MUMBAI vs. ADITYA BIRLA FOUNDATION, MUMBAI

The appeals of the Revenue are dismissed

ITA 7608/MUM/2025[2016-17]Status: DisposedITAT Mumbai05 Feb 2026AY 2016-17

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokar & Dcit(Exemption)-1(1), Aditya Birla 6Th Floor, Mtnl Foundation, Building, Pedder Road, Vs. C-1, Aditya Birla Cumballa Hills, Centre, S. K. Mumbai-400 026 Ahiremarg, Worli, Mumbai-400 030 Pan/Gir No. Aaata0382P (Applicant) (Respondent) Assessee By Shri Ronak Doshi & Shri Surajsingh Devda, Ld. Ars Revenue By Shri Surendra Mohan, Ld. Dr Date Of Hearing 28.01.2026 Date Of Pronouncement 05.02.2026

Section 11Section 12ASection 13Section 13(1)(c)Section 13(2)(a)Section 13(3)Section 250

District Valuation Officer in place of the actual rent received, and taxed the income of the assessee at the maximum marginal rate under section 164(2). The Assessing Officer further recorded that the activities of the trust were not genuine and characterised the leasing arrangement as a colourable device

RAMKRISHNA BAJAJ CHARITABLE TRUST,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 26(1), MUMBAI, MUMBAI

ITA 6544/MUM/2025[2013-14]Status: DisposedITAT Mumbai24 Dec 2025AY 2013-14

Bench: Shri Amit Shukla, Jm & Shri Arun Khodpia, Am

For Appellant: Ms. Vasanti Patel, Adv. & MrFor Respondent: Assessee by
Section 10(34)Section 11Section 11(5)Section 12ASection 13(1)(d)Section 143(3)Section 164(2)Section 35ASection 80

Section 12A, having violated the provisions of section 11(5) r.w.s. 13(1)(d), is to be taxed at Maximum Marginal rate under Section 164(2) of the Act. 1.4. The learned CIT(Appeals) failed to appreciate that the appellant has not claimed benefits of Section ... violated the tax statutes and for that reason it had to be penalized by way of charging the relevant portion of income under section 164(2) of the IT Act, holding that such violation won’t invalidate its status of trust. Accordingly, the assessment was completed on 28.03.2016 by making

SAHARA WELFARE FOUNDATION,KOLKATA vs. DCIT (EXEMPTIONS), CIRCLE - 1, KOLKATA, KOLKATA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1492/KOL/2017[2008-09]Status: DisposedITAT Kolkata21 Nov 2025AY 2008-09

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 11Section 11(2)Section 11(3)Section 12ASection 13(1)(c)Section 13(3)Section 143(2)Section 143(3)Section 164(2)Section 1l

appeal as also the order of the ITAT, enhanced the total income of the assessee at ₹12.77 Crore to be taxed as per section 164(2) of the Act at the maximum marginal rate. 4. Aggrieved with the order of the Ld. CIT(A), the assessee has filed the appeal

KATRATHAL GRAM SEWA SAHKARI SAMITI LIMITED ,KATRATHAL vs. ITO WARD 1 SIKAR, SIKAR

ITA 1001/JPR/2025[2019-20]Status: DisposedITAT Jaipur27 Oct 2025AY 2019-20
For Appellant: Sh. Shrawan Kumar Gupta, Adv.\rFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT\r
Section 139(1)Section 143(2)Section 144BSection 147Section 147rSection 148Section 148ASection 151Section 234ASection 250

Therefore, Assessing Officer held that these\r\namounts are to be taxed separately at Maximum Marginal Rate in terms of\r\nproviso to Section 164(2)—Total amount was treated as income by invoking\r\nSection 13(1)(b) read with Section 11(5)—Amount said to have received

DY. COMMISSIONER OF INCOME TAX, BKC, MUMBAI vs. TATA SOCIAL WELFARE TRUST, MUMBAI

In the result, appeals are dismissed

ITA 3442/MUM/2025[2017-18]Status: DisposedITAT Mumbai10 Oct 2025AY 2017-18

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiya

For Appellant: Shri P.J. Pardiwala a/w ShriFor Respondent: Shri Ritesh Mishra, CIT DR
Section 10Section 10(34)Section 11Section 13(1)(d)Section 143(3)Section 147Section 164(2)Section 3Section 7

under section 10(34/35/38) because section 10(34/35/38) does not deal with income derived from property held under trust. Clearly in this case, section 164(2) is attracted" 2. "3. Whether the Ld.CIT(A) is justified in ignoring that the investment made by the assessee in the shares of Tata

DY. COMMISSIONER OF INCOME TAX, BKC MUMBAI vs. TATA SOCIAL WELFARE TRUST, MUMBAI

In the result, appeals are dismissed

ITA 3441/MUM/2025[2016]Status: DisposedITAT Mumbai10 Oct 2025

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiya

For Appellant: Shri P.J. Pardiwala a/w ShriFor Respondent: Shri Ritesh Mishra, CIT DR
Section 10Section 10(34)Section 11Section 13(1)(d)Section 143(3)Section 147Section 164(2)Section 3Section 7

under section 10(34/35/38) because section 10(34/35/38) does not deal with income derived from property held under trust. Clearly in this case, section 164(2) is attracted" 2. "3. Whether the Ld.CIT(A) is justified in ignoring that the investment made by the assessee in the shares of Tata

DCIT 26(1), MUMBAI, BKC, MUMBAI vs. TATA SOCIAL WELFARE TRUST, MUMBAI

In the result, appeals are dismissed

ITA 2486/MUM/2025[2014-15]Status: DisposedITAT Mumbai10 Oct 2025AY 2014-15

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiya

For Appellant: Shri P.J. Pardiwala a/w ShriFor Respondent: Shri Ritesh Mishra, CIT DR
Section 10Section 10(34)Section 11Section 13(1)(d)Section 143(3)Section 147Section 164(2)Section 3Section 7

under section 10(34/35/38) because section 10(34/35/38) does not deal with income derived from property held under trust. Clearly in this case, section 164(2) is attracted" 2. "3. Whether the Ld.CIT(A) is justified in ignoring that the investment made by the assessee in the shares of Tata

DY. COMMISSIONER OF INCOME TAX, MUMBAI vs. TATA SOCIAL WELFARE TRUST, MUMBAI

In the result, appeals are dismissed

ITA 2484/MUM/2025[2010-11]Status: DisposedITAT Mumbai10 Oct 2025AY 2010-11

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiya

For Appellant: Shri P.J. Pardiwala a/w ShriFor Respondent: Shri Ritesh Mishra, CIT DR
Section 10Section 10(34)Section 11Section 13(1)(d)Section 143(3)Section 147Section 164(2)Section 3Section 7

under section 10(34/35/38) because section 10(34/35/38) does not deal with income derived from property held under trust. Clearly in this case, section 164(2) is attracted" 2. "3. Whether the Ld.CIT(A) is justified in ignoring that the investment made by the assessee in the shares of Tata

DY. COMMISSIONER OF INCOME TAX 26(1),MUMBAI, KAUTILYA BHAWAN, BKC, MUMBAI vs. TATA SOCIAL WELFARE TRUST, MUMBAI

In the result, appeals are dismissed

ITA 2483/MUM/2025[2008-09]Status: DisposedITAT Mumbai10 Oct 2025AY 2008-09

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiya

For Appellant: Shri P.J. Pardiwala a/w ShriFor Respondent: Shri Ritesh Mishra, CIT DR
Section 10Section 10(34)Section 11Section 13(1)(d)Section 143(3)Section 147Section 164(2)Section 3Section 7

under section 10(34/35/38) because section 10(34/35/38) does not deal with income derived from property held under trust. Clearly in this case, section 164(2) is attracted" 2. "3. Whether the Ld.CIT(A) is justified in ignoring that the investment made by the assessee in the shares of Tata

TATA SOCIAL WELFARE TRUST,MUMBAI vs. ACIT-17(3), MUMBAI

In the result, appeals are dismissed

ITA 2475/MUM/2025[2015-16]Status: DisposedITAT Mumbai10 Oct 2025AY 2015-16

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiya

For Appellant: Shri P.J. Pardiwala a/w ShriFor Respondent: Shri Ritesh Mishra, CIT DR
Section 10Section 10(34)Section 11Section 13(1)(d)Section 143(3)Section 147Section 164(2)Section 3Section 7

under section 10(34/35/38) because section 10(34/35/38) does not deal with income derived from property held under trust. Clearly in this case, section 164(2) is attracted" 2. "3. Whether the Ld.CIT(A) is justified in ignoring that the investment made by the assessee in the shares of Tata

ASSISTANT COMMISSIONER OF INCOME TAX, KAUTILYA BHAVAN, BKC, MUMBAI vs. TATA EDUCATION TRUST, MUMBAI

In the result, Revenue’s appeal is dismissed

ITA 4852/MUM/2024[2013-14]Status: DisposedITAT Mumbai10 Oct 2025AY 2013-14

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiya

For Appellant: Shri P.J. Pardiwala a/w ShriFor Respondent: Shri Ritesh Mishra, CIT DR
Section 10(34)Section 10(35)Section 11Section 11(5)Section 12ASection 13(1)(d)Section 13(2)(h)Section 143(3)Section 234B

under section 10(34/35/38) because section 10(34/35/38) does not deal with income derived from property held under trust. Clearly in this case, section 164(2) is attracted". 2 "Whether the Ld. CIT(A) is justified in ignoring that the investment made by the assessee in the shares of Tata ... under section 10(34/35/38) because section 10(34/35/38) does not deal with income derived from property held under trust. Clearly in this case, section 164(2) is attracted" 3. "Whether the Ld. CIT(A) is justified in ignoring that the investment made by the assessee in the shares of Tata

TATA EDUCATION TRUST,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-17(3), MUMBAI

In the result, Revenue's appeal is dismissed

ITA 4835/MUM/2024[2017-18]Status: DisposedITAT Mumbai10 Oct 2025AY 2017-18
Section 10(34)Section 10(35)Section 11Section 11(5)Section 12ASection 13(1)(d)Section 13(2)(h)Section 143(3)

under\nsection 10(34/35/38) because section 10(34/35/38) does not deal\nwith income derived from property held under trust. Clearly in this\ncase, section 164(2) is attracted\" 3. \"Whether the Ld. CIT(A) is\njustified in ignoring that the investment made by the assessee in\nthe shares of Tata

TATA EDUCATION TRUST ,MUMBAI vs. ASSISTANT COMMISSIIONER OF INCOME TAX CIRCLE 17(3), MUMBAI

In the result, Revenue’s appeal is dismissed

ITA 4727/MUM/2024[2016-17]Status: DisposedITAT Mumbai10 Oct 2025AY 2016-17

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiya

For Appellant: Shri P.J. Pardiwala a/w ShriFor Respondent: Shri Ritesh Mishra, CIT DR
Section 10(34)Section 10(35)Section 11Section 11(5)Section 12ASection 13(1)(d)Section 13(2)(h)Section 143(3)Section 234B

under section 10(34/35/38) because section 10(34/35/38) does not deal with income derived from property held under trust. Clearly in this case, section 164(2) is attracted". 2 "Whether the Ld. CIT(A) is justified in ignoring that the investment made by the assessee in the shares of Tata ... under section 10(34/35/38) because section 10(34/35/38) does not deal with income derived from property held under trust. Clearly in this case, section 164(2) is attracted" 3. "Whether the Ld. CIT(A) is justified in ignoring that the investment made by the assessee in the shares of Tata

TATA EDUCATION TRUST ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -17(3), MUMBAI

In the result, Revenue's appeal is dismissed

ITA 4496/MUM/2024[2016-17]Status: DisposedITAT Mumbai10 Oct 2025AY 2016-17
Section 10(34)Section 10(35)Section 11Section 11(5)Section 12ASection 13(1)(d)Section 13(2)(h)Section 143(3)

under\nsection 10(34/35/38) because section 10(34/35/38) does not deal\nwith income derived from property held under trust. Clearly in\nthis case, section 164(2) is attracted\".\n2\n\"Whether the Ld. CIT(A) is justified in ignoring that the\ninvestment made by the assessee in the shares ... under\nsection 10(34/35/38) because section 10(34/35/38) does not deal\nwith income derived from property held under trust. Clearly in\nthis case, section 164(2) is attracted\" 3. \"Whether the Ld. CIT(A) is\njustified in ignoring that the investment made by the assessee in\nthe shares of Tata

ASSISTANT COMMISSIONER OF INCOME TAX- 26(1), MUMBAI, MUMBAI vs. TATA EDUCATION TRUST, MUMBAI

In the result, Revenue's appeal is dismissed

ITA 4419/MUM/2024[2014-15]Status: DisposedITAT Mumbai10 Oct 2025AY 2014-15
Section 10(34)Section 10(35)Section 11Section 11(5)Section 12ASection 13(1)(d)Section 13(2)(h)Section 143(3)

under\nsection 10(34/35/38) because section 10(34/35/38) does not deal\nwith income derived from property held under trust. Clearly in this\ncase, section 164(2) is attracted\" 3. \"Whether the Ld. CIT(A) is\njustified in ignoring that the investment made by the assessee in\nthe shares of Tata

TATA EDUCATION TRUST ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEPTION) -CIRCLE 2(1), MUMBAI

In the result, Revenue's appeal is dismissed

ITA 4283/MUM/2024[2013-14]Status: DisposedITAT Mumbai10 Oct 2025AY 2013-14
Section 10(34)Section 10(35)Section 11Section 11(5)Section 12ASection 13(1)(d)Section 143(3)

under\nsection 10(34/35/38) because section 10(34/35/38) does not deal\nwith income derived from property held under trust. Clearly in this\ncase, section 164(2) is attracted\" 3. \"Whether the Ld. CIT(A)\nis justified in ignoring that the investment made by the assessee in\nthe shares of Tata

TATA EDUCATION TRUST ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-CIRCLE 2(1), MUMBAI

In the result, Revenue’s appeal is dismissed

ITA 4282/MUM/2024[2014-15]Status: DisposedITAT Mumbai10 Oct 2025AY 2014-15

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiya

For Appellant: Shri P.J. Pardiwala a/w ShriFor Respondent: Shri Ritesh Mishra, CIT DR
Section 10(34)Section 10(35)Section 11Section 11(5)Section 12ASection 13(1)(d)Section 13(2)(h)Section 143(3)Section 234B

under section 10(34/35/38) because section 10(34/35/38) does not deal with income derived from property held under trust. Clearly in this case, section 164(2) is attracted". 2 "Whether the Ld. CIT(A) is justified in ignoring that the investment made by the assessee in the shares of Tata ... under section 10(34/35/38) because section 10(34/35/38) does not deal with income derived from property held under trust. Clearly in this case, section 164(2) is attracted" 3. "Whether the Ld. CIT(A) is justified in ignoring that the investment made by the assessee in the shares of Tata

TATA EDUCATION TRUST,MUMBAI vs. ACIT-17(3), MUMBAI

In the result, Revenue's appeal is dismissed

ITA 4156/MUM/2024[2015-16]Status: DisposedITAT Mumbai10 Oct 2025AY 2015-16
For Appellant: \nShri P.J. Pardiwala a/w Shri Sukhsagar & Shri Atul SuraiyaFor Respondent: \nShri Ritesh Mishra, CIT DR
Section 10(34)Section 10(35)Section 11Section 11(5)Section 12ASection 13(1)(d)Section 13(2)(h)Section 143(3)

under\nsection 10(34/35/38) because section 10(34/35/38) does not deal\nwith income derived from property held under trust. Clearly in this\ncase, section 164(2) is attracted\" 3. \"Whether the Ld. CIT(A) is\njustified in ignoring that the investment made by the assessee in\nthe shares of Tata

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