Section 164(1) of the Income Tax Act

Income-tax Act, 2025: s.307

Section 164(1) falls under section 164 of the Income-tax Act, 1961, which corresponds to section 307 (Charge of tax where share of beneficiaries unknown) of the Income-tax Act, 2025.

Read section 307 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 164(1) is U.P. Forest Corporation v. DCIT (165 Taxmann 533), cited in 10 of the 70 judgments on BharatTax that turn on this section.

Leading authorities on Section 164(1)

U.P. Forest Corporation v. DCIT
165 Taxmann 533 · 2007 · Supreme Court
10
citing judgments
266 (Chennai-Trib.). 10. Effluent & Water Treatment Engineers (P.) Ltd. v. Deputy Commissioner of Income-tax
140 Taxmann.com 420 · 2022 · ITAT
3
citing judgments

Judgments on Section 164(1)

Shri Prs Family Trust, Ahmedabad vs. Income Tax Officer Ward 1.1.1, Vejapur

ITA 734/AHD/2026[2021-22]Status: DisposedITAT Ahmedabad28 Sept 2026AY 2021-22
For Appellant: Shri Deepak Soni, ARFor Respondent: Shri Veerabadram Vislavath, Sr. DR
Section 143(1)Section 164(1)

Shri Prs Family Trust, Ahmedabad vs. Income Tax Officer Ward 1.1.1, Ahmedabad

ITA 706/AHD/2026[2020-21]Status: DisposedITAT Ahmedabad28 Sept 2026AY 2020-21
For Appellant: Shri Deepak Soni, ARFor Respondent: Shri Veerabadram Vislavath, Sr. DR
Section 143(1)Section 164(1)

Sai Jyot Trust, Mumbai vs. DCIT - Circle 32 (1), Mumbai

In the result, the grounds of appeal raised by the assessee are allowed

ITA 4800/MUM/2026[2023 - 24]Status: DisposedITAT Mumbai23 Sept 2026

Bench: Shri Om Prakash Kant & Shri Pawan Singh(Physical Hearing) Sai Jyot Trust, Dcit, Circle – 32(1), Mumbai 101, Cosmos Apartment, S.V. Road, Vs Kautilya Bhavan, G Block, Bkc, Vile Parle (West), Mumbai – 400056. Bandra (E), Mumbai – 400051. [Pan: Aafts9354J] Appellant / Assessee Respondent / Revenue Assessee By Shri Pankaj Toprani, Advocate, A/W Ms. Krupa Shah, Advocate Revenue By Shri Rajgopal Parthasarathi, Sr. Dr Date Of Institution 24.04.2026 Date Of Hearing 27.07.2026 Date Of Pronouncement 23.09.2026 Order Under Section 254(1) Of Income Tax Act

Section 164(1)Section 167BSection 254(1)

Sri Siva Rama Trust, Hyderabad vs. ITO, Ward-4(1), Hyderabad

In the result, appeal of the assessee is allowed

ITA 1356/HYD/2026[2024-25]Status: DisposedITAT Hyderabad02 Sept 2026AY 2024-25
Section 143(1)Section 164(1)

Jagdishprasad Bubna Family Trust, Mumbai vs. ITO 23(1)(6), Mumbai

In the result, the appeal of the assessee bearing

ITA 6180/MUM/2026[2024-25]Status: DisposedITAT Mumbai20 Aug 2026AY 2024-25

Bench: Shri Om Prakash Kant & Shri Anikesh Banerjee

For Appellant: AABTJ6514B
Section 143(1)Section 164(1)Section 234BSection 234CSection 250

Jagdishprasad Bubna Family Trust, Mumbai vs. ITO 23(1)(6), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2095/MUM/2026[2013-14]Status: DisposedITAT Mumbai30 Jun 2026AY 2013-14

Bench: Shri Narender Kumar Choudhry & Shri Jagadishassessment Year: 2013-14

Section 143(1)Section 154Section 164(1)

Arun Bhupendra Children Trust, Mumbai vs. ITO-19(1)(1), Mumbai

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 3143/MUM/2026[2024-25]Status: DisposedITAT Mumbai29 Jun 2026AY 2024-25

Bench: Shri Om Prakash Kant () & Shri Anikesh Benerjee () Assessment Year: 2024-25

For Appellant: Shri Ravikant PathakFor Respondent: Dr. Sumit Jha, (SR. DR)
Section 143(1)Section 164Section 164(1)Section 2

Spreading Smiles, Gurgaon vs. ITO-Ward Exemption-Faridabad, Faridabad

In the result, the appeal filed by the assessee is allowed in the manner as indicated above

ITA 2314/DEL/2026[2022-23]Status: DisposedITAT Delhi13 May 2026AY 2022-23

Bench: Shri Ramit Kocharspreading Smiles, Ito-Ward Exemption, C/O Ca M.R. Sahu, New C.G.O.Complex, House No.651, 1St Floor, V. B Block Sector-10A, Nh-Iv, Nr. G.D. Goenka Public School, Faridabad-121002, Haryana Gurgram-122001, Haryana Pan-Aaxts4290F (Appellant) (Respondent)

Section 11Section 12ASection 12A(1)(ac)Section 139Section 142(1)Section 143(2)Section 143(3)Section 250

Sri Sri Laxmi Sri Sri Narayan and Sri Sri Kali Trust, Kolkata vs. ITO, Ward 22(2), Kolkata

In the result, both the appeals filed by the assessee are allowed

ITA 733/KOL/2025[2024-25]Status: DisposedITAT Kolkata21 Oct 2025AY 2024-25

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(1)Section 160Section 164Section 164(1)Section 2Section 250Section 3

Gauri Ananya Educational Beneficiary Trust, Kanpur vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Kanpur

In the result, the appeal is dismissed for statistical purposes

ITA 83/LKW/2023[2017-18]Status: DisposedITAT Lucknow15 Oct 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 139Section 143(1)Section 154Section 161Section 164(1)

Lipi Jain Family Trust, Ashoknagar vs. The Income Tax Officer, Exemption Ward Gwalior, Gwalior

In the result, the appeal of the assessee is allowed

ITA 227/AGR/2025[2015-16]Status: DisposedITAT Agra12 Sept 2025AY 2015-16

Bench: Shri M. Balaganesh(Through Virtual Hearing) Lipi Jain Family Trust, Vs. Ito (Exemption), Ward No. 18, Subhash Ward Gwalior Ganj Ashok Nagar, Ashok Nagar, Mp Pan: Aabtl3606J Assessee By : Shri Subhash Chand Jain, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 20/08/2025 Date Of Pronouncement 12/09/2025

For Appellant: Shri Subhash Chand Jain, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 139(5)Section 143(1)

Lipi Jain Family Trust, Ashoknagar vs. Income Tax Officer Exemption Ward Gwalior, Gwalior

In the result, the appeal of the assessee is allowed

ITA 78/AGR/2025[2016-17]Status: DisposedITAT Agra29 May 2025AY 2016-17

Bench: SHRI SUNIL KUMAR SINGH (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 154Section 164(1)Section 250

Gj Trust, Mumbai vs. ITO Ward 26(1)(1), Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 6427/MUM/2024[2021-22]Status: DisposedITAT Mumbai21 May 2025AY 2021-22

Bench: Shri Anikesh Banerjee & Miss. Padmavathy S

Section 112Section 143(1)Section 154Section 164(1)Section 2Section 250

Shakuntala Balvantrai Trust, Ahmedabad vs. The ITO, Ward-1 (Exemp), Ahmedabad

In the result, the appeal of the assessee is treated as allowed

ITA 3/AHD/2025[2023-24]Status: DisposedITAT Ahmedabad28 Apr 2025AY 2023-24

Bench: Shri Sanjay Garg (Judicial Member), Ms. Annapurna Gupta (Accountant Member)

For Appellant: Shri S.N. Divetia, A.R. &For Respondent: Shri Ashok Kumar Suthar, Sr. D.R
Section 143(1)Section 164Section 164(1)Section 167BSection 250

Shakuntala Balvantrai Trust, Ahmedabad vs. The ITO, Ward-1 (Exmp), Ahmedabad

In the result, the appeal of the assessee is treated as allowed

ITA 1/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad28 Apr 2025AY 2021-22

Bench: Shri Sanjay Garg (Judicial Member), Ms. Annapurna Gupta (Accountant Member)

For Appellant: Shri S.N. Divetia, A.R. &For Respondent: Shri Ashok Kumar Suthar, Sr. D.R
Section 143(1)Section 164Section 164(1)Section 167BSection 250

Nathiben Kalidas Patel Family Trust, Ahmedabad vs. The ITO, Ward-1(3)(1), Ahmedabad

In the result, the appeal filed by the assessee is allowed

ITA 190/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad25 Apr 2025AY 2021-22

Bench: Smt. Annapurna Guptaआयकर अपील सं./I.T.A. No. 190/Ahd/2025 ("नधा"रण वष" / Assessment Year : 2021-22) बनाम/ Nathiben Kalidas Patel The Ito Ward 1(3)(1), Ahmedabad Family Trust Vs. 18, Mehsana Society, Nava Wadaj, Ahmedabad, Gujarat "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatn2569D (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri S. N. Divatia & Shri Samir Vora, Ars. ""यथ" क" ओर से/Respondent By : Shri Nitin Kulkarni, Sr. Dr Date Of Hearing 17/04/2025 25/04/2025 Date Of Pronouncement

For Appellant: Shri S. N. Divatia & Shri Samir VoraFor Respondent: Shri Nitin Kulkarni, Sr. DR
Section 143(1)Section 143(1)(b)Section 160Section 161Section 164Section 250

Swati Sarawagi Family Trust, Kolkata vs. ACIT, Circle-7(1), Kolkata

In the result, both the appeals filed by the assessee are allowed

ITA 2433/KOL/2024[2023-24]Status: DisposedITAT Kolkata25 Apr 2025AY 2023-24

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 143(1)Section 164Section 164(1)Section 167BSection 234BSection 250

Swati Sarawagi Family Trust, Kolkata vs. ACIT, Circle-7(1), Kolkata

In the result, both the appeals filed by the assessee are allowed

ITA 2432/KOL/2024[2022-23]Status: DisposedITAT Kolkata25 Apr 2025AY 2022-23

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 143(1)Section 164Section 164(1)Section 167BSection 234BSection 250

Iei Shareholding Training and Development 1994 Trust, Mumbai vs. DCIT Circle 22(1), Mumbai

ITA 4191/MUM/2024[2022-23]Status: DisposedITAT Mumbai24 Feb 2025AY 2022-23

Bench: Smt. Kavitha Rajagopal (Jm) & Shri Omkareshwar Chidara (Am) Iei Shareholding Dcit Circle 22(1) Training & Development Piramal 1994 Trust Vs. Chambers Ion House, Dr. F. Moses Lalbaug, Parel Road, Mahalaxmi Mumbai-400 Mumbai-400 011. 012. Pan : Aaaai0912N Appellant Respondent

For Appellant: Shri Kiran UnavekarFor Respondent: Shri Motichand Gupta
Section 143(1)Section 154Section 164(1)

Iei Shareholding (Cultural Activities 1987) Trust, Mumbai vs. Income Tax Officer, Mumbai

In the result, appeal filed by the assessee bearing ITA No

ITA 5722/MUM/2024[2022-23]Status: DisposedITAT Mumbai03 Feb 2025AY 2022-23

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankariei Shareholding (Cultural Vs Ito, Ward 22(2)(1), Mumbai Activities 1987) Trust, Piramal Chambers, Lalbaug, Mumbaiion House, 4Thfloor, Mumbai. Dr. E. Moses Road, Mahalaxmi, Mumbai-400 011. Pan : Aaat10078E Appellant Respondent

For Appellant: ShriMotichand GuptaFor Respondent: Shri KiranUnavekar, SR. DR
Section 143(1)Section 154Section 164(1)Section 167Section 250
Section 164(1) Income Tax Act (2025: s.307) — Case Laws | BharatTax