During the DBUA, I have selected option 'move the database files location'.
ORA-1503: CREATE CONTROLFILE failed
ORA-1166: file number 101 is larger than MAXDATAFILES (100)
ORA-1110: data file 101: '/u01/EBS/data/opmor01.dbf'
So then I have verified oracle documentation and support docs. There is a bug in DBUA, the problem is Database Upgrade Assistant (DBUA) tries to re-create the control file with MAXDATAFILES set to 100 instead of using the value from the old control file.
To fix this issue one of the following workarounds should be used:
1) Upgrade the database using DBUA (without moving the database files option) and If you are using ASM, after completed the upgrade use RMAN to move the database files to ASM.
2) Manually upgrade the database and manually re-create the control file (setting MAXDATAFILES to a higher value).