Which cases are most cited on Section 167B?

CIT v. K. Srinivasan (83 ITR 346) — 129 citing judgments; CWT v. Trustees of H.E.H. Nizam’s (108 ITR 555) — 46 citing judgments; CIT v. Sae Head Office Monthly Paid Employees Welfare Trust (271 ITR 159) — 30 citing judgments; CIT v. Shree Krishna Bandar Trust (247 ITR 1) — 23 citing judgments; Araadhya Jain Trust v. ITO (173 Taxmann.com 343) — 22 citing judgments.

How many judgments are there on Section 167B?

BharatTax indexes 85 ITAT, High Court and Supreme Court judgments that turn on Section 167B of the Income Tax Act, 1961.

Section 167B of the Income Tax Act

Q: What is the leading case on Section 167B of the Income Tax Act?

CIT v. K. Srinivasan (83 ITR 346) is the decision most relied on for Section 167B, cited in 129 judgments. The term 'tax' includes surcharge and cess. Surcharge and additional surcharge are considered components of income tax, which can be levied as a basic charge, surcharge, special surcharge, and additional surcharge.

The decision most relied on for Section 167B is CIT v. K. Srinivasan (83 ITR 346), cited in 129 of the 85 judgments on BharatTax that turn on this section.

Leading authorities on Section 167B

CIT v. K. Srinivasan

83 ITR 346 · 1972 · Supreme Court

129

citing judgments

The term 'tax' includes surcharge and cess. Surcharge and additional surcharge are considered components of income tax, which can be levied as a basic charge, surcharge, special surcharge, and additional surcharge.

CWT v. Trustees of H.E.H. Nizam’s

108 ITR 555 · 1977 · Supreme Court

citing judgments

Where the shares of beneficiaries in a trust are determinate, trustees must be assessed separately for each beneficiary's share, treating each beneficiary as an individual. The income is then taxed at the marginal rate applicable to individuals, not at the maximum rate for an association of persons.

CIT v. Sae Head Office Monthly Paid Employees Welfare Trust

271 ITR 159 · 2004 · High Court

citing judgments

Beneficiaries of a trust do not set up the trust, and trustees derive authority from the trust deed, meaning neither trustees nor beneficiaries form an association for a common purpose solely due to their existence.

CIT v. Shree Krishna Bandar Trust

247 ITR 1 · 2001 · High Court

citing judgments

A trust cannot be regarded as an Association of Persons (AOP) for income tax purposes if it is a valid trust.

Araadhya Jain Trust v. ITO

173 Taxmann.com 343 · 2025 · ITAT

citing judgments

The definition of maximum marginal rate under section 2(29C) can be interpreted to determine the applicable surcharge rates, particularly for income including dividends, as per the First Schedule to the Finance Act. This affects how surcharge is calculated on taxable income.

ITO v. Tayal Sales Corporation

1 SOT 579 · 2003 · ITAT

citing judgments

Bajaj Auto Finance Ltd. v. CIT

404 ITR 564 · 2018 · High Court

citing judgments

Madhukar C. Ashar v. Union of India

239 Taxmann 367 · 2016 · High Court

citing judgments

CIT v. CV Divakaran Family Trust

122 Taxmann 405 · 2002 · High Court

citing judgments

JKs Employees Welfare Fund v. ITO

199 ITR 765 · 1993 · High Court

citing judgments

Judgments on Section 167B

GULMOHAR PARK JOURNALISTS COLONY WELFARE ASSOCIATION,DELHI vs. INCOME TAX OFFICER WARD 29(1), DELHI

In the result, the appeal of the assessee is allowed

ITA 8787/DEL/2025[2024-25]Status: DisposedITAT Delhi20 Mar 2026AY 2024-25

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2024-25] M/S Gulmohar Park Journalists’ Income Tax Officer, Colony Welfare Association, C/O- Ward-29(1), Ca Vaibhav Goel, 75, Navyug Vs Civic Centre, Market, First Floor, Ghaziabad, New Delhi-110001 Uttar Pradesh-201001 Pan-Aaaag4207C Appellant Respondent Appellant/Assessee By Shri Atishaya & Shri Vaibhav, Ca Respondent/Revenue By Shri Ravi Kant Chaudhary, Sr. Dr Date Of Hearing 10.03.2026 Date Of Pronouncement 20.03.2026 Order Per Amitabh Shukla, Am

Section 115BSection 143(1)Section 143(3)Section 160Section 167BSection 167B(1)

CHANDA BHARECH BENEFICIARY TRUST,KOLKATA vs. ITO, WARD 33(2),, KOLKATA

In the result, the appeals of the assessee are allowed

ITA 3062/KOL/2025[2022-2023]Status: DisposedITAT Kolkata05 Mar 2026AY 2022-2023

Bench: The Bench That The Issue Is Squarely Covered By The Special Bench Of The Mumbai In The Case Of Araadhya Jain Trust Vs. Ito, Ita No. 4272/Mum/2024, A.Y. 2023-24, Order Dated 09.04.2025, Wherein A Similar Issue Has Been Decided In Favour Of The Assessee. The Ld. Ar Therefore, Prayed That The Issue May Be Kindly To Be Decided In The Light Of Said Decision By Following The Same As The Facts Are Similar.

Section 143(1)Section 164Section 167BSection 2Section 250

CHANDA BHARECH BENEFICIARY TRUST,KOLKATA vs. ITO, WARD 33(2),, KOLKATA

In the result, the appeals of the assessee are allowed

ITA 3061/KOL/2025[2021-2022]Status: DisposedITAT Kolkata05 Mar 2026AY 2021-2022

Section 143(1)Section 164Section 167BSection 2Section 250

CHANDA BHARECH BENEFICIARY TRUST,KOLKATA vs. ITO, WARD 33(2),, KOLKATA

ITA 3060/KOL/2025[2020-2021]Status: DisposedITAT Kolkata05 Mar 2026AY 2020-2021

Section 143(1)Section 164Section 167BSection 2Section 250

MARUTI TRUST,KOLKATA vs. I.T.O., WARD - 30(1), KOLKATA

In the result, the appeals of the assessee are allowed

ITA 2312/KOL/2025[2024-2025]Status: DisposedITAT Kolkata26 Feb 2026AY 2024-2025

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: Ms. Mita Rizvi, ARFor Respondent: Shri Santanu Ghosh, DR

Section 139(1)Section 143(1)Section 164Section 167BSection 2

MARUTI TRUST,KOLKATA vs. I.T.O., WARD - 30(1), KOLKATA

In the result, the appeals of the assessee are allowed

ITA 2311/KOL/2025[2023-2024]Status: DisposedITAT Kolkata26 Feb 2026AY 2023-2024

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm**

Section 139(1)Section 143(1)Section 164Section 167BSection 2

MARUTI TRUST,KOLKATA vs. I.T.O., WARD - 30(1), KOLKATA

ITA 2310/KOL/2025[2022-2023]Status: DisposedITAT Kolkata26 Feb 2026AY 2022-2023

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: Ms. Mita Rizvi, ARFor Respondent: Shri Santanu Ghosh, DR

PAWAI TRUST,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI

In the result appeal filed by the assessee is allowed

ITA 5106/DEL/2025[2021-22]Status: DisposedITAT Delhi06 Feb 2026AY 2021-22

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhanpawai Trust , Vs. Dcit B-60-61 C/O Bajaj Auto Ltd. Cirlce 49(1) Naraina Industrial Area Phase Ii Delhi New Delhi (Pan: Aaatp0445J)

For Appellant: Ms. Vasanti Ben Patel, Adv &For Respondent: Sh. Ankush Kalra, Sr DR

Section 11Section 143(1)Section 234CSection 243CSection 243c

VIHAR TRUST,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI

ITA 4373/DEL/2025[2022-23]Status: DisposedITAT Delhi29 Jan 2026AY 2022-23

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

VIHAR TRUST,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI

ITA 4372/DEL/2025[2021-22]Status: DisposedITAT Delhi29 Jan 2026AY 2021-22

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

DELOITTE EMPLOYEES WELFARE TRUST,MUMBAI vs. INCOME TAX OFFICER - WARD 22(1)(6), MUMBAI

ITA 6691/MUM/2025[2022-23]Status: DisposedITAT Mumbai05 Jan 2026AY 2022-23

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

For Appellant: Shri Ketan Ved a/w Shri NirajFor Respondent: Assessee by

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

RAHULKUMAR BAJAJ CHARITABLE TRUST,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI

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

ITA 1770/MUM/2025[2023-24]Status: DisposedITAT Mumbai23 Dec 2025AY 2023-24

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri R. R. Makwana, Addl. CIT

Section 11Section 12ASection 139(1)Section 143(1)Section 250

RAHULKUMAR BAJAJ CHARITABLE TRUST,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI

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

ITA 1769/MUM/2025[2022-23]Status: DisposedITAT Mumbai23 Dec 2025AY 2022-23

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri R. R. Makwana, Addl. CIT

Section 11Section 12ASection 139(1)Section 143(1)Section 250

RAHULKUMAR BAJAJ CHARITABLE TRUST,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI

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

ITA 1768/MUM/2025[2021-22]Status: DisposedITAT Mumbai23 Dec 2025AY 2021-22

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri R. R. Makwana, Addl. CIT

Section 11Section 12ASection 139(1)Section 143(1)Section 250

SRI KOTI LINGA HARI HARA MAHAKSHETRAM TEMPLE,VISAKHAPATNAM vs. INCOME TAX OFFICER, EXEMPTION WD, RAJAHMUNDRY

ITA 365/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam07 Nov 2025AY 2015-16

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.365/Viz/2025 (िनधा"रण वष"/Assessment Year: 2015-16) Sri Koti Linga Hari Hara Vs. Income Tax Officer, Mahakshetram Temple, Exemption Ward, Visakhapatnam. Rajahmundry. Pan: Acgfs3064C (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Sri Cr Hemanth Kumar, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 03/11/2025 Hearing: घोषणा की तारीख/Date Of 07/11/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm :

For Appellant: Sri CR Hemanth Kumar, CAFor Respondent: Dr. Aparna Villuri, Sr. AR

Section 10Section 12ASection 12A(2)Section 142(1)Section 147Section 148Section 167BSection 194ASection 250(6)Section 65