When an assessee (taxpayer) is not in agreement with the order passed by the Assessing Officer (AO), there are several options available to the aggrieved party to challenge the decision and seek redressal the best option would be to fill up and submit Form 35 to the Income Tax Department.
What is form 35
Form 35 under the Income Tax Act is designed for assessee or deductors who wish to appeal against an order issued by the Assessing Officer (AO). This form enables individuals to file an appeal with the Commissioner of Income Tax (Appeals). Whether opting for online or offline filing, individuals can use Form 35 to appeal against an AO's decision.
When submitting Form 35, it's crucial to include a duly filled Memorandum of Appeal, a statement of facts outlining the grounds for the appeal, and a copy of the order being contested, along with the notice of demand.
To access Form 35, individuals can either file it directly on the official e-filing website of the Income Tax Department or download the offline version from the Income Tax website. The downloadable form is available for those who prefer offline submission.
What are the documents required for filing an appeal?
Following documents are required in duplicate for filing an appeal to Commissioner of Income Tax(Appeal)
Form No. 35 (As prescribed in the Income Tax Rules)
Memorandum of appeal,
Statement of facts
Grounds of appeal
Copy of the order appealed against , and
Notice of demand, in original, if any.
Copy of Challan for the payment of prescribed fee.
Note: An appeal made to the Commissioner (Appeals) shall be accompanied by fees.
How to download and upload Form 35
Form 35 can be submitted through the official e-filing portal of the Income Tax Department. Additionally, an offline version of Form 35 is available for download directly from the Income Tax Department's website or you can download the form directly by following this link.
Steps to file form 35 online
To file Form 35 online, follow these steps:
1. Visit the official Income Tax e-filing portal and log in using your user ID and password.
2. Once logged in, click on the "e-file" option in the taskbar. From the drop-down menu, select 'Income Tax Form' and then choose 'File Income Tax Forms.'
3. On the 'File Income Tax Forms' page, use the search bar to locate Form 35. Click on it when the option appears.
4. Click 'Let’s Get Started' on the new page that opens.
5. The Form 35 page will appear. Fill in all the required details and click the 'Preview' button.
6. Review all the details on the 'Preview' page and click 'Proceed to E-Verify.'
7. Confirm your intention to proceed with e-verification when the dialogue box appears.
8. An e-verification page will open. Verify the form, and upon successful verification, a confirmation message will display on the screen, providing you with the Transaction ID and Acknowledgement Number. Make a note of these for future reference.
9. You will also receive email and SMS confirmations on your registered mobile number upon successful submission.
Income Tax Appeal Fees
The fees required prior to filing an appeal with the Commissioner of Income Tax (Appeals) are determined by your total income as assessed by the Assessing Officer (AO). The applicable fees can be found in a table specifying the amounts based on your income bracket. It is essential to make this payment before submitting Form 35. Once the fees are paid, it is necessary to provide proof of payment by attaching the relevant documentation along with the submission of Form 35.
Important Note: No appeal shall be admitted unless where taxes are paid in case of return furnished by assessee or an amount equal to amount assessed by assessing officer has been paid in case where no return has been furnished
Proviso to Section 249(4): Where no return has been furnished, the Commissioner of Income-tax (Appeals) on an application made by the assessee may exempt the assessee from the condition of payment as stated above for good and sufficient reasons to be recorded in writing where no return has to be furnished.
Time limit for filing an appeal under Form 35
Time limit for filing an appeal under Form 35 is 30 days from the date of receiving the order from the Assessing Officer. This time limit is specified under Section 249(2) of the Income Tax Act, 1961.It's crucial to initiate the appeal process within this stipulated timeframe to ensure the appeal is considered valid. Filing beyond the prescribed 30 days may lead to the rejection of the appeal, unless the Commissioner of Income Tax (Appeals) considers and grants condonation of delay based on valid reasons presented by the appellant.
List of Information required for Form 35?
Form 35, used for filing an appeal to the Commissioner of Income Tax (Appeals) under the Income Tax Act, typically requires the following information:
1. Appellant's Details:
Full name and address of the appellant (individual, Hindu Undivided Family, company, etc.).
Permanent Account Number (PAN) of the appellant.
2. Assessment Details:
Assessment Year for which the appeal is being filed.
3. Order Details:
Particulars of the order against which the appeal is being filed (including the date of the order).
Section and subsection of the Income Tax Act under which the order was passed.
4. Grounds of Appeal:
Detailed grounds on which the appeal is based.
Legal and factual contentions supporting the grounds.
5. Relief Sought:
Specific relief or remedy sought by the appellant.
6. Details of Income and Tax Computation:
Details of income as computed by the Assessing Officer.
Grounds for disputing the assessed income.
7. Details of Other Appeals/Pending Matters:
Information on any other appeals pending before the Commissioner of Income Tax (Appeals) or any other authority related to the same matter.
8. Details of Payment of Appeal Fees:
Proof of payment of appeal fees, as applicable.
9. Documents Attached:
List of documents attached with the appeal, including a copy of the order appealed against and the notice of demand.
Declaration and verification by the appellant or authorized representative, stating that the information provided is true and correct.
11. Contact Details:
Contact details of the appellant or authorized representative.
It's essential to carefully fill out all the required details in Form 35 and ensure that supporting documents are attached as specified. The accuracy and completeness of the information provided in the form contribute to the effectiveness of the appeal process
Q1. What is a CIT (Commissioner of Income Tax) appeal?
CIT appeal is a legal process where taxpayers can contest decisions made by the Assessing Officer by filing an appeal before the Commissioner of Income Tax (Appeals).
Q2. When should I file a CIT appeal?
You can file a CIT appeal if you disagree with the order passed by the Assessing Officer and seek a review of the decision.
Q3. What is Form 35 in the context of Income Tax Appeals?
Form 35 is the prescribed form used for filing an appeal to the Commissioner of Income Tax (Appeals) against the order of the Assessing Officer.
Q4. How can I obtain Form 35 for filing an appeal?
You can download Form 35 from the official Income Tax Department website or access it through the efiling portal.
Q5. What information is required in Form 35?
Form 35 typically requires details about the appellant, the order being appealed against, grounds for appeal, and supporting documents.
Q6. What is the Memorandum of Appeals in the context of income tax?
The Memorandum of Appeals is a document accompanying Form 35, providing a structured statement of facts and grounds for the appeal.
Q7. How can I submit Form 35 and the Memorandum of Appeals?
Form 35 and the Memorandum of Appeals can be submitted online through the official efiling portal or in physical form, as applicable.
Q8. What is the significance of Section 246A of the Income Tax Act?
Section 246A outlines the various orders against which an appeal can be filed, including those related to assessments, penalties, and other tax matters.
Q9. Can I file an appeal online under Section 246A?
Yes, appeals under Section 246A can be filed online through the official Income Tax efiling portal.
Q10. Is there a specific fee for filing an appeal under Form 35?
Yes, the appeal fees depend on the total income assessed by the AO, and the applicable fee must be paid before submitting Form 35.
Q11. How do I calculate the appeal fees for Form 35?
The appeal fees are determined based on your total income, and the specific amounts are usually provided in a fee table by the Income Tax Department.
Q12. What documents should be attached to Form 35 for submission?
Proof of payment of appeal fees, a copy of the order being appealed against, and the notice of demand are some of the documents typically required.
Q13. Can I track the status of my CIT appeal online?
Yes, you can track the status of your appeal by logging into the official Income Tax efiling portal.
Q14. Is there a time limit for filing an appeal under Form 35?
Yes, appeals should generally be filed within 30 days from the date of receiving the order from the Assessing Officer.
Q15. Are there any provisions for condonation of delay in filing an appeal?
In certain cases, the Commissioner of Income Tax (Appeals) may consider condoning the delay in filing an appeal, provided valid reasons are presented.