Form 35 is available for use to any assessee / deductor aggrieved by an order of the Assessing Officer (AO). In such a case, the appeal can be filed against the order of the AO before the Commissioner of Income Tax (Appeals) using Form 35. e-filing of Form 35 has been made mandatory for persons for whom e-Filing of return of income is mandatory. For persons for whom e-Filing of Return of Income is not mandatory, Form 35 can be filed either in electronic form or paper form. An appeal is required to be filed along with Memorandum of Appeal, statement of facts and the grounds of appeal and should be accompanied by a copy of the order appealed against and the notice of demand
2. Prerequisites for availing this service
- Registered user on the e-Filing portal with valid user ID and password
- Valid Digital Signature Certificate (DSC) registered on the e-Filing portal, which is not expired if the Return of Income is required by verified using DSC. In any other case, EVC
3. About the Form
If you are not satisfied with the order passed by your AO and aggrieved with respect to any additions, disallowances, reduction of benefits, exemptions, benefit of losses, you may file an appeal with the Commissioner of Income Tax (Appeals) using Form 35.
3.2 Who can use it?
Any assessee / deductor can use Form 35. Every appeal is accompanied by payment of an appeal fee which is required to be paid before filing of Form 35. The quantum of appeal fees is dependent on the total income as computed or assessed by the AO.
4. Form at a Glance
Form 35 has nine sections that you need to fill before submitting the form. These are:
- Basic Information
- Order against which Appeal is filed
- Pending Appeal
- Appeal details
- Details of taxes paid
- Statement of facts, Grounds of Appeal and additional evidence
- Appeal filing details
- Form of Verification
4.1 Basic Information
The Basic Information page is where you can review your personal information, including PAN and contact details. Contact details are prefilled in the Form.
4.2 Order against which Appeal is filed
In the Order against which Appeal is filed page, you provide details of the Section and sub-section of the Income Tax Act and the order number.
4.3 Pending Appeal
The Pending Appeal section provides details of your pending appeal, if any, from a previous Assessment Year (AY). You have the opportunity to review the information and edit as needed.
4.4 Appeal Details
In the Appeal Details page, you can state if the appeal is relevant to assessment or penalty levied by the Income Tax Department.
4.5 Details of Taxes
The Details of Taxes paid page is where you provide details of tax you have paid for the AY.
4.6 Statement of facts, Grounds of Appeal and additional evidence
On the Statement of facts, Grounds of Appeal and additional evidence page you can provide the facts of your case in a short paragraph and on what grounds you are filing an appeal.
4.7 Appeal filing details
The details of petition condonation (if there was a delay in filing the petition) and appeal fees is provided on the Appeal filing details page.
In this section, attach a copy of the order appealed against and the notice of demand.
4.9 Form of Verification
Form of Verification page is a declaration from the assessee filing Form 35.
5. How to Access and Submit
You can fill and submit Form 35 through the following methods:
- Online Mode - through the e-Filing portal
- Offline Mode - through the Offline Utility
Note: Refer to the Offline Utility (Statutory Forms) user manual to learn more.
Follow the below steps to fill and submit Form 35 through online mode.
Step 1: Log in to the e-Filing portal using your user ID and password.
Step 2: On your Dashboard page, click e-file > Income tax forms > File Income Tax Forms.
Step 3: On the File Income Tax Forms page, select the Form 35. Alternatively, enter Form 35 in the search box to file the form.
Step 4: On the Instructions page, click Let's Get Started.
Step 5: On click of Let's Get Started, Form 35 is displayed. Fill all the required details and click Preview.
Step 6: On the Preview page, verify the details and click Proceed to e-Verify.
Step 7: Click Yes to submit.
Step 8: On clicking Yes, you will be taken to the e-Verify page.
Note: Refer to the How to e-Verify to learn more.
After successful e-Verification, a success message is displayed along with a Transaction ID and Acknowledgement Receipt Number. Please keep note of the Transaction ID and Acknowledgement Receipt Number for future reference. An email confirming successful submission of your form is sent to the email ID and mobile number registered with the e-Filing portal.
6. Related Topics