Form 35

Filing income tax returns is a critical responsibility for taxpayers in India. However, discrepancies or disagreements with the tax assessment can arise, requiring individuals to seek resolution. This is where Form 35, the Income Tax Appeal Form, comes into play. It is a vital document used to appeal against orders passed by tax authorities under the Income Tax Act. 

In this article, we will provide a comprehensive guide on how to download, file, and e-file Form 35 seamlessly. Additionally, we will explore how Bajaj Finance Fixed Deposits (FD) can complement your financial planning, offering secure and assured returns. Check FD rates. 

Form 35 is a prescribed form under Section 246A of the Income Tax Act, 1961, used by taxpayers to file an appeal with the Commissioner of Income Tax (Appeals) [CIT(A)]. It serves as a formal request to review an order passed by an Assessing Officer or other lower authorities. Taxpayers typically use this form to dispute income tax assessments, disallowances of deductions, or penalties imposed by the tax department. Filing Form 35 is an essential step to ensure that any discrepancies are addressed in a fair and legal manner.

Downloading Form 35 is a straightforward process that can be completed online through the Income Tax Department’s e-filing portal. Follow these steps to access and download the form:

1. Visit the official Income Tax e-filing portal at www.incometax.gov.in.
2. Log in using your PAN or Aadhaar number, password, and captcha code.
3. Navigate to the e-File section in the dashboard.
4. Click on Income Tax Forms and select File Income Tax Forms.
5. Search for Form 35 – Appeal to Commissioner of Income Tax (Appeals).
6. Download the form to your device.
7. Review the form and gather all necessary documents for filing.
8. Proceed with filling out the form and attaching required documents.

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Filing Form 35 requires the payment of a nominal appeal fee, which varies based on the assessed total income. Below is the fee structure:

The appeal fee can be paid online through the Income Tax e-filing portal using NetBanking, UPI, or other payment methods. Ensure that you generate Challan No./ITNS 280 and attach proof of payment while submitting the form.

Also Read: Tax-Free Income Sources in India

When filling out Form 35, you need to provide accurate and complete information to avoid any delays or rejections. Key details include:

• Personal Information: Name, PAN, address, and contact details of the appellant.
• Assessment Details: Year of assessment and the section under which the order was passed.
• Details of the Order: Date of the order, the authority who passed the order, and the nature of the appeal.
• Grounds of Appeal: A detailed explanation of the reasons for disputing the tax assessment or order.
• Documents Attached: Copies of the assessment order, computation sheet, proof of appeal fee payment, and other relevant documents.

Double-check all entries for accuracy and ensure that the attached documents are clear and legible.

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To ensure your appeal is considered valid, it is crucial to file Form 35 within the stipulated time frame. According to the Income Tax Act, taxpayers must file Form 35 within 30 days from the date of receiving:

• The assessment order.
• Intimation under Section 143(1).
• Any other order against which the taxpayer wishes to appeal.

If the appeal is filed after the deadline, a condonation request must be submitted along with valid reasons for the delay. The acceptance of this request is at the discretion of the Commissioner of Income Tax (Appeals).

Also Read: Tax-Exempt Interest

What is the procedure for filing an appeal in income tax?

If a taxpayer disagrees with an order passed by the Assessing Officer, they can file an appeal using Form 35 before the Commissioner of Income Tax (Appeals). The appeal must generally be filed within 30 days from receiving the notice or order. The process involves submitting Form 35 online through the income tax e-filing portal along with supporting documents such as the assessment order, demand notice, and proof of tax payment. After submission, the Commissioner schedules a hearing where the taxpayer or their representative can present their case. In some cases, additional inquiries or reports may also be requested before the final decision is passed.

What are the documents required for income tax appeal?

To file an income tax appeal using Form 35, taxpayers need to submit certain supporting documents along with the application. These documents help authorities verify the appeal details and review the case properly. Commonly required documents include:

• Copy of the assessment order or notice against which the appeal is filed
• Original or copy of the demand notice
• Statement of facts and grounds of appeal
• Proof of appeal fee payment challan
• PAN card and relevant tax documents
• Supporting financial records or evidence related to the dispute

In some cases, taxpayers may also need to provide additional documents or explanations during the hearing process, depending on the nature of the appeal.

Form 35 is an essential tool for taxpayers seeking to challenge assessment orders and ensure fair treatment under the Income Tax Act. By following the steps outlined above, you can easily download, file, and e-file Form 35 online while adhering to timelines and requirements. Remember to double-check all details, attach the necessary documents, and pay the applicable appeal fee to avoid delays or complications.

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