If you do not agree with an assessment order or decision of the Income Tax Department, you can file an appeal. The Income Tax Act, 1961, prescribes a specific format for appeals. Form 35 is the prescribed format to file an appeal. It is important that you file your appeal correctly and in a timely manner in order for your grievance to be addressed by the Commissioner of Income Tax (Appeals).
Online services are available now, and taxpayers can download the Form 35 from the Income Tax Department’s e-filing portal to file an appeal, which is faster, more transparent and much easier. The following guide provides you with details about how to download and file Form 35 online, along with tips to avoid making common mistakes.
What is Income Tax Appeal Form 35?
Form 35 is a formal application form used by taxpayers to file appeals on Assessment Orders or decisions made by Income Tax Assessing Officers and other tax authorities, such as the Commissioner, Appellate Tribunal, etc., under the Income Tax Act.
The appeal form will set out particulars of the appeal, grounds of appeal, financial year/relevant Assessment Year, and information about the appellant.
Steps to Download Income Tax Appeal Form 35 Online
- Visit the Official Income Tax e-Filing Portal: Go to the official income tax e-filing website: www.incometax.gov.in.
- Login to Your Account: Use your PAN as the User ID along with your password to login. If you don’t have an account, you must register first.
- Navigate to ‘e-File’ Section: After logging in, click on the ‘e-File’ tab in the main menu bar.
- Select ‘Income Tax Forms’: From the dropdown under ‘e-File,’ choose ‘Income Tax Forms.’
- Search for Form 35: In the search bar on the income tax forms page, type ‘Form 35’ and select it when it appears.
- Click ‘Download’: You can download the PDF file of Form 35 if you want to fill it offline or simply choose to prepare and submit it online.
How to File Income Tax Appeal Form 35 Online?
Filing Form 35 online is smooth and secure when you follow these steps –
1. Access the Form
In the ‘Income Tax Forms’ section, after selecting Form 35, click on ‘Let’s Get Started’ or ‘Prepare and Submit Online.’
2. Fill in the Required Details
Enter the necessary information, including assessment year, address, grounds for appeal, and details of the order being appealed against. You will also upload supporting documents such as the assessment order, demand notice, challan receipt of tax payment, and any other relevant papers.
3. Verify the Details
After entering the details, use the ‘Preview’ option to review the entire form for correctness to avoid rejection or delays.
4. E-Verify the Form
Proceed to e-verify your appeal using Aadhaar OTP, net banking, EVC, or digital signature certificate (DSC). E-verification authenticates your appeal submission digitally.
5. Submit the Form
Once e-verification is successful, submit the form.
6. Download Acknowledgement Receipt
After submission, an acknowledgement receipt with a unique transaction ID will be generated. Download and save this for your records.
Key Points to Note
- Deadline – An appeal has to be made within 30 days (60 in certain cases) of the receipt of the order.
- Fee – You have to pay the applicable appeal fees and upload or note down the fee details in the form.
- Attachments – You must attach all necessary supporting documents in the requested format (usually PDF) and comply with the limits on file size.
- Agent – An agent is allowed to make the appeal, but he/she must upload a valid power of attorney.
- Check-in – After you file it via the e-filing service, you will be able to track it online.
Conclusion
Completing and submitting the Income Tax Appeal Form 35 electronically has made the filing process easier for taxpayers, allowing citizens to file appeals in a faster, safer and more transparent manner. Following the steps outlined will enable you to file your appeal electronically with confidence and avoid having to visit the government office in person.
Make sure to file your appeal in a timely manner, provide all supporting documents and electronically confirm the filing. Filing digitally allows you to be more informed of the status of your appeal immediately and reduces paper and hassle.
If you need help filing your appeal or with any other income tax compliance, it may be prudent to consult professional guidance in relation to complicated cases.
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