Not satisfied with your tax assessment? You can use Form 35 to file an appeal — Check process, fees, other details

If you have received an income tax order but do not agree with it or are not satisfied with the assessment, demand or penalty raise, you are not left without options. The income tax department provides a formal way to challenge such orders by filing an appeal.

In such cases, taxpayers can use Form 35 to file an appeal against specified orders passed by income tax authorities. However, this process is not entirely free of conditions, as it comes with certain requirements and costs that taxpayers need to be aware of before proceeding with an appeal.

Who can file Form 35?

Form 35 is available to assessees, deductors and collectors aggrieved by any order of an Assessing Officer (below the rank of Joint Commissioner). They can file an appeal before the Joint Commissioner (Appeals) under section 246, or the Commissioner (Appeals) under section 246A, according to income tax website.

Taxpayers who must mandatorily e-file income tax returns can also e-file Form 35. If you do not file your income tax returns online, you can also file Form 35 offline.

Requirements to file Form 35

When filing Form 35, taxpayers are required to submit the appeal along with a memorandum of appeal, a clear statement of facts, and the grounds on which the appeal is being made. A copy of the order being challenged must also be attached along with the relevant notice of demand.

According to Cleartax, the appeal has to be filed within 30 days from the date of receipt of the order or demand notice.

In addition to the above mentioned requirements, the taxpayer must also fill the following details in Form 35:

• Details of order against which appeal is filed.
• If the appeal is filed against any pending appeals and their details.
• Appeal details such as reference of provision under which the appeal is preferred, amount of disputed demand among others.
• Details of taxes paid.
• Statement of facts, grounds of appeal and additional evidence.
• Appeal filing details such as address of the appellant and details of appeal fees paid.

How to download Form 35?

You can file Form 35 on the official e-filing website of the income tax department. If you prefer to do it offline, then you can also download the offline version of Form 35 from the official website of income tax.

What is the applicable fee?

The fees payable for filing an appeal before the Commissioner of Income Tax (Appeal) depend on the total income calculated by the Assessing Officer (AO). Taxpayers are required to pay the applicable fee while submitting Form 35 and attach the proof of payment along with the appeal.

Depending on your income, here is the fee that you have to pay while submitting Form 35:

• If assessed total income is ₹1 lakh or less: ₹250
• If assessed total income is more than ₹1 lakh and up to ₹2 lakh: ₹500
• If assessed total income is more than ₹2 lakh: ₹1000
• Appeals for any other case: ₹250

You can check the status of your file Form 35 status by using the same steps that you use to check your ITR filing status.

Step 1: First you have to visit the e-filing portal homepage and log in with your user ID and password.

Step 2: Then you would have to click Choose ‘e-File’ from the taskbar.

Step 3: In the final step, you have select ‘Income Tax Return’, and then click ‘View Filed Returns’.

Once you are redirected to the relevant page, you will be able view the status of all the returns that you have filed, including Form 35.