Filing Form 36 Online: Steps, Fees, Role of ITAT

form 36 income tax

Disagreements with income tax assessments are not uncommon. If you find yourself on the receiving end of an assessment you believe is incorrect, the good news is you have options. The Income Tax Appellate Tribunal (ITAT) acts as an independent forum where taxpayers can challenge these assessments. To initiate this process, you’ll need to file Form 36.

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What is Form 36?

Form 36 is the official document used to file an appeal with the ITAT against orders passed by the Commissioner of Income Tax (CIT). These orders can pertain to various income tax matters, including:

  • Assessment of Taxable Income
  • Calculation of Tax Liability
  • Imposition of Penalties

If a taxpayer disagrees with such an order, they can file an appeal using Form 36, typically within 60 days of receiving the order. When completing Form 36, it’s important to provide comprehensive information, including the details of the order being appealed, the relief sought, the reasons for the appeal, and personal details such as your name and address. This form serves as the official method for challenging decisions at the High Court level.

Why is Form 36 Necessary?

Form 36 is crucial when taxpayers wish to contest a decision made by the Commissioner of Income Tax. It serves as the necessary documentation to appeal and argue their case in front of the Income Tax Appellate Tribunal (ITAT), providing a legal pathway for individuals to seek redress for issues arising from income tax evaluations.

Also Read: How to Get 20,000 Loan Without Documents?

Where To Get Form 36 From?

To download Form 36 from the Income Tax portal, you should go to the official e-filing website of the Income Tax Department. You can also use a search engine like Google to find the form by searching for “Form 36 Income Tax Department.” Make sure to access and download the form from the official Income Tax Department link to ensure you have the correct and current version.  Now let us understand the steps involved in filing the form 36 online.

How to File Form 36 Income Tax Online?

Follow these simple steps to file Form 36:

Steps To File Form 36 Income Tax:

Step 1: Visit the Income Tax Department’s e-filing portal. Log in with your PAN or your Aadhar Number (which serves as your User ID) and your password.

Visit the Income Tax Department's

Step 2: After logging in, click on the ‘e-File’ tab and choose ‘Income Tax Forms’ from the drop-down menu.

Step 3: Find ‘Form 36’ in the list of forms and click “Continue”.

Step 4: Enter the required details such as your name, address, tax details, reasons for appeal, etc.

Step 5: Upload necessary documents, like the tax order you are appealing against.

Step 6: Double-check the information you’ve entered. Once everything is correct and complete, click “Submit”.

Step 7: You’ll get a confirmation via email and text message on your registered contact details.

Fees Associated with Filing Form 36 Income Tax

Rs 500for cases where the total assessed income is up to Rs 1 Lakh.
Rs 1500 for cases where the total assessed income is between Rs 1 Lakh and Rs 2 Lakhs.
Rs 10,000 or 1% of assessed income, whichever is lessfor cases where the total assessed income exceeds Rs 2 Lakhs.
Rs 500for appeals not related to assessed income, such as those challenging penalties for non-compliance with tax deduction at source or the failure to file certain returns.

There is no filing fee for cross-objections.

What is ITAT?

The Income Tax Appellate Tribunal (ITAT) is a semi-judicial body established in January 1941, primarily focused on adjudicating appeals under the Direct Taxes Acts. The decisions made by the ITAT are conclusive, and an appeal to the High Court is permissible only if there is a significant question of law that needs resolution.

The Income Tax Appellate Tribunal (ITAT) is guided by its motto, “Nishpaksh Sulabh Satvar Nyay,” which translates to “impartial, easy, and speedy justice.” ITAT is renowned for providing an accessible, cost-effective, and straightforward forum that excels in its deep understanding of Direct Taxes and its ability to deliver swift justice.

Roles And Functions Of ITAT

1. Handling Appeals: ITAT addresses appeals lodged by taxpayers against decisions made by the Commissioner of Income Tax (CIT) or the Assessing Officer. These appeals may cover a variety of issues related to income tax assessments and disputes.

2. Quasi-Judicial Function: As a quasi-judicial body, ITAT possesses the authority to adjudicate legal disputes concerning income tax. It adheres to specific legal procedures and principles akin to those used in courts.

3. Decentralized Operation: ITAT functions through several benches distributed across different states. Each bench is presided over by a judicial member and includes an accountant member, ensuring a broad spectrum of expertise in tax-related matters.

How To Appeal to ITAT

An appeal to the ITAT involves specific criteria:

  • Legal Privilege for Appeal: The ability to appeal against an order issued by the Commissioner of Income Tax (CIT) is a legal privilege, not a fundamental or inherent right associated with legal actions.
  • Statutory Limitations: This privilege is only available if explicitly allowed by law. No appeal can be initiated against any order, directive, or action unless a statutory right to appeal has been specifically granted.
  • Exceptions: For instance, orders under Section 264 do not offer the right to appeal to ITAT as no such right is explicitly granted to an assessee to contest these orders in a tribunal.
  • Constitutional Remedies: In cases where no statutory right of appeal exists, affected parties may seek constitutional remedies through writ petitions submitted to the appropriate High Court.

What Is the ITAT Cause List?

The ITAT cause list is the schedule of cases to be heard by the Income Tax Appellate Tribunal on a given day and includes:

1. Name of the Appellant

2. Name of the Respondent

3. Case Number

4. Date of Filing the Appeal

5. Nature of the Appeal

6. Date Scheduled for Hearing

This list is published and regularly updated on the ITAT’s official website.

How to Check the Status of an ITAT Appeal?

To check the status of your appeal at the ITAT, follow these steps:

1. Access the Portal: Visit the official ITAT Judicial Information Portal.

2. Choose Search Option: You will be presented with three search options:

  • Search by Appeal NumberVisit the official ITAT Judicial Information Portal.
and Choose Search Option
  • Search by Filing DateSearch by Filing Date
  • Search by Assesses Name

Search by Assesses Name

  • Choose one that suits your information availability.

3. Input Necessary Details: Depending on your choice:

  • Select the ‘Bench’ and ‘Appeal Type’ from the provided drop-down menus.

4. Enter the Appeal Number, filing date, or assessee name, according to your earlier selection.

5. Enter Captcha Code: Fill in the captcha code as shown on the screen.

6. Initiate Search: Click on ‘Search’ to proceed.

Also Read: How to Get Rs 3 Lakh Loan Without Documents?

Seeking Professional Help

Income tax matters can be complex, and navigating the appeals process can be challenging.  For intricate cases, it’s highly advisable to seek professional guidance from a chartered accountant or a tax lawyer.  They can assist you with:

1. Analyzing your case and determining the viability of an appeal

2. Preparing a strong case with well-defined grounds for appeal

3. Representing you during the ITAT proceedings

Now that you understand how to fill out Form 36 online, you can conveniently appeal against the Commissioner of Income Tax (CIT) to the Appellate Tribunal from the comfort of your home. Just make sure to pay the appropriate appeal fees based on your assessed income. Also, don’t forget to regularly check the status of your appeal online to stay updated.

By exercising your right to appeal, you can ensure a fair and just resolution to your income tax matter.  We’d love to hear your feedback in the comments below. Have you ever had to file Form 36? Share your experience!

Also Read: I Need 20,000 Rupees Loan Urgently!

FAQs:

1. Is it Possible to Submit Form 36 Online? 

Yes, Form 36 can be submitted online through the Income Tax Department’s e-filing portal.

2. What is the Deadline for Filing an Appeal with the Income Tax Appellate Tribunal?

An appeal to the Income Tax Appellate Tribunal must be filed within 60 days from the date the order from the Commissioner of Income Tax was received.

3. Is it Possible to Submit an ITAT Appeal Electronically?

Yes, an ITAT appeal can be filed online. This can be done by accessing the official e-filing portal of the Income Tax Department and completing Form 36. It is important to include all pertinent details related to the appeal when filling out the form.

4. What Are the Costs Associated with Filing An Appeal at ITAT?

The fees for initiating an appeal at ITAT depend on the appellant’s income level. For incomes up to Rs. 1 lakh, the fee is Rs. 500. For incomes exceeding Rs. 1 lakh but less than Rs. 2 lakh, the fee is Rs. 1,500. For incomes above Rs. 2 lakh, the fee is either 1% of the assessed income or Rs. 10,000, whichever is lower.

5. What is the Form 35 of the Income Tax Act?

Form 35 is a legal document used under the Income Tax Act, which allows assesses or deductors who are aggrieved by an order issued by the Assessing Officer (AO) to file an appeal. This appeal is directed to the Joint Commissioner (Appeals) or Commissioner of Income Tax (Appeals). The use of Form 35 is specifically designated for this purpose, providing a formal avenue for disputing decisions made during tax assessments. 

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