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)

Hmil Shareholding (Training and Development-1994) Trust No.2, Mumbai vs. ITO Ward 6(1)(1), Mumbai

ITA 3891/MUM/2024[2022-23]Status: HeardITAT Mumbai03 Oct 2024AY 2022-23

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Raj Kumar Chauhan, Hon’Ble

For Appellant: Shri Motichand Gupta, A/RFor Respondent: Shri Ram Prakash Rastogi, Sr. D/R
Section 164(1)Section 167B

Iei Shareholding (Personal Development -1991) Trust, Mumbai vs. ITO Ward 22(2)(1), Mumbai

In the result, the appeals by the assessee trusts are allowed for statistical

ITA 3155/MUM/2024[2022-23]Status: DisposedITAT Mumbai26 Aug 2024AY 2022-23

Bench: Shri Sandeep Singh Karhailand

For Appellant: Shri. Motichand GuptaFor Respondent: Shri R.R. Makwana, Sr. DR
Section 164(1)Section 167BSection 246ASection 250

Iei Shareholding (Educational Assistance -1987) Trust, Mumbai vs. ITO Ward 22(2)(1), Mumbai

In the result, the appeals by the assessee trusts are allowed for statistical

ITA 3154/MUM/2024[2022-23]Status: DisposedITAT Mumbai26 Aug 2024AY 2022-23

Bench: Shri Sandeep Singh Karhailand

For Appellant: Shri. Motichand GuptaFor Respondent: Shri R.R. Makwana, Sr. DR
Section 164(1)Section 167BSection 246ASection 250

Iei Shareholding (Recreational Facilities -1987) Trust, Mumbai vs. DCIT Circle 22(1), Mumbai

In the result, the appeals by the assessee trusts are allowed for statistical

ITA 3153/MUM/2024[2022-23]Status: DisposedITAT Mumbai26 Aug 2024AY 2022-23

Bench: Shri Sandeep Singh Karhailand

For Appellant: Shri. Motichand GuptaFor Respondent: Shri R.R. Makwana, Sr. DR
Section 164(1)Section 167BSection 246ASection 250

Iei Shareholding (General Assistance -1991) Trust, Mumbai vs. Deputy Director of Income Tax, CPC, Bengaluru

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

ITA 1842/MUM/2024[2022-23]Status: DisposedITAT Mumbai26 Aug 2024AY 2022-23

Bench: Shri Sandeep Singh Karhail & Smt. Renu Jauhriiei Shareholding (General V/S. Deputy Director Of Income Assistance-1991) Trust बनाम Tax, Cpc, Bengaluru Ion House, 4Th Floor, Dr. E 1St Floor, Prestige Alpha Moses Road, Near Famous No. 48/1 48/2, Studio, Mahalaxmi, Beratenaagrahara Begur, Maharashtra-400011 Hosur Rd. Uttarahalli Hobli, Bengaluru Karnataka-560100 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaai0916J Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Motichand GuptaFor Respondent: Shri R. R. Makwana
Section 164(1)Section 167BSection 250

Smt. Pashiben Prajapati Family Trust (Disc), Ahmedabad vs. The Income Tax Officer, Ward-3(3)(5), Ahmedabad

The appeal of the assessee is partly allowed in the manner as indicated above

ITA 305/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad16 Aug 2024AY 2021-22

Bench: Ld. Cit(A) Has In-Turn Arisen From The Intimation Dated 07.12.2022 Issued By Cpc, Bengaluru, U/S.154(Cpc/2122/U5/ 314311772) Of The Act.

For Appellant: Shri Rupesh R Shah, AdvocateFor Respondent: Shri Sanjay Jain, Sr. D.R
Section 154Section 164(1)Section 250Section 80Section 80C

Hmil Shareholding (Educational Assistance -1994) Trust - 2, Mumbai vs. ITO Ward 6(1)(1), Mumbai

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

ITA 3152/MUM/2024[2022-23]Status: DisposedITAT Mumbai14 Aug 2024AY 2022-23

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI OMKARESHWAR CHIDARA (Accountant Member)

Section 143(1)Section 164(1)Section 167B

Investcorp Real Estate Yield Fund, Bandra, Mumbai vs. ITO-23(1)(1), Mumbai

In the result, appeal of the assessee is dismissed

ITA 4638/MUM/2023[2015-16]Status: DisposedITAT Mumbai07 Aug 2024AY 2015-16

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Raj Kumar Chauhan, Hon’Ble

For Appellant: Shri Dhanesh Bafna a/w Ms. Chandani Shah & MsFor Respondent: Shri Akshay Tapadiya, D/R
Section 143(1)Section 160(1)(iv)Section 234BSection 234C

Iei Shareholding (Personal Development -1987) Trust, Mumbai vs. Deputy Director of Income Tax, CPC, Bengaluru

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

ITA 2222/MUM/2024[2022-23]Status: DisposedITAT Mumbai03 Jul 2024AY 2022-23

Bench: Shri Pavan Kumar Gadale & Shri Omkareshwar Chidaravs. Ito Ward 22(2)(1), Iei Shareholding(Personal Piramal Chambers, Development -1987) Trust, Lalbaugh, Ion House, 4Th Floor, Mumbai-400011. Dr. E Moses Road, Near Famous Studio, Mahalaxmi, Mumbai-400011. Pan/Gir No. Aaati0093D (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 164(1)Section 167B

Savita Gouri Malani Grand Children Trust, Kolkata vs. ITO, Ward-31(4), Kolkata.

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

ITA 1370/KOL/2023[2013-14]Status: DisposedITAT Kolkata30 May 2024AY 2013-14

Bench: Dr. Manish Borad & Pradip Kumar Choubey

Section 154Section 160Section 164(1)Section 250

Savita Gouri Malani Grand Children Trust, Kolkata vs. ITO, Ward-32(4), Kolkata

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

ITA 1369/KOL/2023[2013-14]Status: DisposedITAT Kolkata30 May 2024AY 2013-14

Bench: Dr. Manish Borad & Pradip Kumar Choubey

Section 154Section 160Section 164(1)Section 250

ACIT, Meerut vs. Sh. Ashish Gupta, Meerut

In the result, the appeal of the Revenue is dismissed

ITA 328/DEL/2021[2017-18]Status: DisposedITAT Delhi02 Apr 2024AY 2017-18

Bench: Sh. C. N. Prasaddr. B. R. R. Kumar

For Appellant: Sh. Rohit Agarwal, CAFor Respondent: Sh. Kanv Bali, Sr. DR
Section 14ASection 14A(2)Section 48

Dhamandas Dodeja Family Trust, Mumbai vs. DCIT-CPC(A0-Ward 3(1), Thane

In the result, appeal of the assessee is allowed

ITA 1679/MUM/2023[2017-2018]Status: DisposedITAT Mumbai31 Jul 2023AY 2017-2018
Section 143(1)Section 160Section 164Section 164(1)Section 234

Mamania Family Trust, Mumbai vs. Asst CIT Cen Cir 41, Mumbai

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

ITA 308/MUM/2014[2006-07]Status: DisposedITAT Mumbai21 Mar 2022AY 2006-07

Bench: Shri A. M. Alankamony, Am & Ms. Kavitha Rajagopal, Jm आयकरअपीलसं./ I.T.A. No. 308/Mum/2014 (निर्धारणवर्ा / Assessment Year: 2006-07)

For Appellant: None byFor Respondent: Shri C. T. Mathews, Ld. DR by
Section 115WSection 139(1)Section 143(3)

Sarvodaya Mutual Benefit Trust, Perrnamallur, Vandavasi vs. ITO, Vellore

In the result, the appeals of the assessee are partly allowed

ITA 1438/CHNY/2016[2009-10]Status: DisposedITAT Chennai24 Jan 2022AY 2009-10

Bench: Shri Mahavir Singhand Shri G. Manjunathaआयकर अपील सं./Ita No.: 1437/Chny/2016 िनधा"रण वष" / Assessment Year: 2009-10 M/S. Sarvodaya Mutual Benefit Vs The Income Tax Officer, Trust, Ward-I(5), No.10, Reddiyar Street, Vellore – 632 001. Thellar Village Post, Tiruvannamalai – 604 406. Pan: Aaets 2748F (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.: 1438/Chny/2016 िनधा"रण वष" / Assessment Year: 2009-10 M/S. Sarvodaya Mutual Benefit Vs The Income Tax Officer, Trust, Ward-I(5), No.77, Chetpet Road, Vellore – 632 001. Mazhiyur Village, Mazhiyur – 604 502 Vandavasi Taluk. Pan: Aaets 5150R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri K. Venkatesh Prabhu, Ca ""यथ" क" ओर से/Respondent By : Shri Ar.V. Sreenivasan, Addl. Cit सुनवाई क" तार"ख/Date Of Hearing : 08.12.2021 घोषणा क" तार"ख/Date Of Pronouncement : 24.01.2022 आदेश /O R D E R Per Mahavir Singh, Vp: These Appeals By The Assessees Are Arising Out Of Different Orders Of The Commissioner Of Income Tax (Appeals)-13, Chennai In Ita No.125/Cit(A)-13/2009-10 & 126/Cit(A)-13/2009-10, Vide Orders Dated 23.02.2016 & 29.03.2016. The Assessments Were Framed By The Income Tax Officer, Ward-I(5), Vellore For The Assessment Year 2009-10 Vide Even Dated 26.12.2011 U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’).

For Appellant: Shri K. Venkatesh Prabhu, CAFor Respondent: Shri AR.V. Sreenivasan, Addl. CIT
Section 143(3)Section 164(1)

Sarvodaya Mutual Benefit Trust, Thellar, Tiruvannamalai vs. ITO, Vellore

In the result, the appeals of the assessee are partly allowed

ITA 1437/CHNY/2016[2009-10]Status: DisposedITAT Chennai24 Jan 2022AY 2009-10

Bench: Shri Mahavir Singhand Shri G. Manjunathaआयकर अपील सं./Ita No.: 1437/Chny/2016 िनधा"रण वष" / Assessment Year: 2009-10 M/S. Sarvodaya Mutual Benefit Vs The Income Tax Officer, Trust, Ward-I(5), No.10, Reddiyar Street, Vellore – 632 001. Thellar Village Post, Tiruvannamalai – 604 406. Pan: Aaets 2748F (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.: 1438/Chny/2016 िनधा"रण वष" / Assessment Year: 2009-10 M/S. Sarvodaya Mutual Benefit Vs The Income Tax Officer, Trust, Ward-I(5), No.77, Chetpet Road, Vellore – 632 001. Mazhiyur Village, Mazhiyur – 604 502 Vandavasi Taluk. Pan: Aaets 5150R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri K. Venkatesh Prabhu, Ca ""यथ" क" ओर से/Respondent By : Shri Ar.V. Sreenivasan, Addl. Cit सुनवाई क" तार"ख/Date Of Hearing : 08.12.2021 घोषणा क" तार"ख/Date Of Pronouncement : 24.01.2022 आदेश /O R D E R Per Mahavir Singh, Vp: These Appeals By The Assessees Are Arising Out Of Different Orders Of The Commissioner Of Income Tax (Appeals)-13, Chennai In Ita No.125/Cit(A)-13/2009-10 & 126/Cit(A)-13/2009-10, Vide Orders Dated 23.02.2016 & 29.03.2016. The Assessments Were Framed By The Income Tax Officer, Ward-I(5), Vellore For The Assessment Year 2009-10 Vide Even Dated 26.12.2011 U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’).

For Appellant: Shri K. Venkatesh Prabhu, CAFor Respondent: Shri AR.V. Sreenivasan, Addl. CIT
Section 143(3)Section 164(1)

ITO 22 (1)(6), Mumbai vs. Arcil Aarf I 1 Trust, Mumbai

The appeal stand dismissed

ITA 7353/MUM/2019[2013-14]Status: DisposedITAT Mumbai15 Sept 2021AY 2013-14

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No. 7353/Mum/2019 (धििाारण वर्ा / Assessment Year: 2013-14) Ito – 22(1)(6) Arcil Aarf-I-1 Trust R. No. 104, 1St Floor 10Th Floor, The Ruby 29 बिाम/ Piramal Chambers, Lalbaug, Sepapati Bapat Marg, Dadar Vs. Mumbai-400 012 (W), Mumbai-400 028 स्थायीलेखासं./ जीआइआरसं./ Pan/Gir No. Aacta-0755-C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Revenue By : Shri Brajendra Kumar– Ld. Sr. Dr Assessee By : Shri Jitendra Jain – Ld. Ar सुनवाई की तारीख/ : 02/09/2021 Date Of Hearing घोषणा की तारीख / : 15/09/2021 Date Of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Revenue For Assessment Year (Ay) 2013-14 Arises Out Of The Order Of Learned Commissioner Of Income-Tax (Appeals)-33, Mumbai [Cit(A)], Dated 17/09/2019 In The Matter Of Assessment Framed By Ld. Assessing Officer (Ao) U/S 143(3) On 19/02/2016. The Ground Read As Under: - 1. On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Erred In Changing The Status Of Assessee As "Trust" & Not Aop & Allowing Expenses Of Rs.6,18,21,763 Which Was Made By The Assessee For Protection Preservation & Insurance Expenses & Management Fees From Such Investment Activity Upon Redemption Of The Principal Amount Of Security Receipts(Sr)."

For Appellant: Shri Jitendra Jain – Ld. ARFor Respondent: Shri Brajendra Kumar– Ld. Sr. DR
Section 143(3)Section 3Section 61

ITO 23 (1)(2), Mumbai vs. Isarc-Sidbi-2/2009-10 Trust, Mumbai

Appeal of the revenue is dismissed

ITA 926/MUM/2019[2014-15]Status: DisposedITAT Mumbai12 Oct 2020AY 2014-15

Bench: Shri Pramod Kumar & Shri Ravish Soodito-23(1)(2) Isarc-Fa-41-I/2011-12 Trust. R. No. 108, Matru Mandir, C-11, G Block Sme Grant Road, Development Centre, Bandra Mumbai – 400 007 Kurla Complex, Bandra (East), Vs. Mumbai- 400 051 Pan: Aaati8796F Appellant Respondent Ito-23(1)(2) Isarc-Sidbi-2/2009-10 Trust. C-11, G Block Sme R. No. 108, Matru Mandir, Development Centre, Bandra Grant Road, Kurla Complex, Bandra (East), Mumbai – 400 007 Vs. Mumbai- 400 051 Pan: Aaati7943N Appellant Respondent Ito-23(1)(2) Isarc-Bob-1/2009-10 Trust. R. No. 108, Matru Mandir, C-11, G Block Sme Grant Road, Development Centre, Bandra Mumbai – 400 007 Kurla Complex, Bandra (East), Vs. Mumbai- 400 051 Pan: Aaati7942P Appellant Respondent : Shri Amit Pratap Singh (Dr) Appellant By Respondent By : Ms. Dinkle Haria (Ar) Date Of Hearing : 20.08.2020 Date Of Pronouncement : 12.10.2020

For Respondent: Shri Amit Pratap Singh (DR)
Section 143(2)Section 143(3)Section 164Section 167BSection 3

ITO 23 (1)(2), Mumbai vs. Isarc-Fa-41-I/2011-12 Trust, Mumbai

Appeal of the revenue is dismissed

ITA 929/MUM/2019[2013-14]Status: DisposedITAT Mumbai12 Oct 2020AY 2013-14

Bench: Shri Pramod Kumar & Shri Ravish Soodito-23(1)(2) Isarc-Fa-41-I/2011-12 Trust. R. No. 108, Matru Mandir, C-11, G Block Sme Grant Road, Development Centre, Bandra Mumbai – 400 007 Kurla Complex, Bandra (East), Vs. Mumbai- 400 051 Pan: Aaati8796F Appellant Respondent Ito-23(1)(2) Isarc-Sidbi-2/2009-10 Trust. C-11, G Block Sme R. No. 108, Matru Mandir, Development Centre, Bandra Grant Road, Kurla Complex, Bandra (East), Mumbai – 400 007 Vs. Mumbai- 400 051 Pan: Aaati7943N Appellant Respondent Ito-23(1)(2) Isarc-Bob-1/2009-10 Trust. R. No. 108, Matru Mandir, C-11, G Block Sme Grant Road, Development Centre, Bandra Mumbai – 400 007 Kurla Complex, Bandra (East), Vs. Mumbai- 400 051 Pan: Aaati7942P Appellant Respondent : Shri Amit Pratap Singh (Dr) Appellant By Respondent By : Ms. Dinkle Haria (Ar) Date Of Hearing : 20.08.2020 Date Of Pronouncement : 12.10.2020

For Respondent: Shri Amit Pratap Singh (DR)
Section 143(2)Section 143(3)Section 164Section 167BSection 3

ITO 23(1)(2), Mumbai vs. Il & Fs Orix Trust, Mumbai

In the result, appeal of the revenue is dismissed

ITA 4792/MUM/2017[2010-11]Status: DisposedITAT Mumbai15 Jan 2020AY 2010-11

Bench: Shri M.Balaganesh, Am & Shri Amarjit Singh, Jm The Ito-23(1)(2) Vs. M/S. Il & Orix Trust Room No.18, Matru Mandir The Il & Fs Financial Grant Road Centre Mumbai – 400007 Plot No.C-22, G-Block Bandra Kurla Complex Bandra East Mumbai - 400051 Pan/Gir No. Aaat16277K (Appellant) .. (Respondent)

Section 143(3)Section 161Section 61