Form 35: How to Download and File Income Tax Appeal Form 35 Online?

Once you file an income tax return (ITR) for a particular financial year, an assessing officer (AO) takes it up for verification. Once the assessment is complete, the AO passes an order, which may not always be in your favour. For instance, the assessing officer may disallow certain deductions, requiring you to pay additional tax.If you think that an order passed by an AO is unfavourable or unjustified, you can file an appeal with the Joint Commissioner (Appeals) or Commissioner of Income Tax (Appeals) using Form 35.

Form 35 is an income tax form you can use to file an appeal against an order or a demand notice passed by an assessing officer.Form 35, available for all income tax assessees and tax deductors, can be filed online or offline along with the necessary supporting documents. That said, if you are mandatorily required to file income tax returns electronically, you must file Form 35 online.Form 35 download and filing can be done to appeal against all appealable orders that an assessing officer passes. Here is a brief overview of some of the orders that can be appealed against using the form.

• Intimation under section 143(1)
• Scrutiny assessment order under section 143(3)
• Ex-Parte assessment order under section 144
• Re-assessment order under section 147 or 150
• Search assessment order under section 153(A) or 158BC
• Rectification order under section 154 or 155
• Orders passed under section 163

Note: You can find the entire list of appealable orders under section 246A of the Income Tax Act, 1961.

According to section 249 of the Income Tax Act, which governs Form 35 , you must file an appeal within 30 days from the date of the order or demand notice passed by the assessing officer.You can also file an appeal after the expiration of the 30-day time limit if you can prove to the Commissioner (Appeals) that there was sufficient reason for the delay.However, it is essential to note that the power to admit or reject an appeal filed after the expiration of the prescribed time limit lies with the Commissioner (Appeals). Also Read: A Brief Guide To ITR Form 6

Form 35 download is available from the official income tax website and you can file an appeal online or offline. You can use the following method for Form 35 download:

Form 35 download from the Income Tax Website

• Step 1: Visit the link toForm 35 download from the income tax website here .
• Step 2:Download Form 35 from the above link.

Once Form 35 download is done, print a copy and proceed to fill in all the relevant details clearly within the spaces provided for the same. Make sure to enter the details of the demand notice or order passed by the assessing officer, taxes paid, and the documentary evidence you are relying upon to make your case. Also, remember to attach copies of all the relevant supporting documents before submitting the income tax Form 35 .

Now, although the Income Tax Act gives you the power to file an appeal offline, it is advisable to file it electronically. Once the Form 35 download is completed, filing Form 35 online is not only easier but can also save you a lot of time and effort. Additionally, tracking the status of your filed form is simpler when you file an appeal online.Here is a step-by-step guide explaining the process of filing income tax Form No. 35 electronically.

• Step 1: Log into the income tax e-filing portal using your user credentials.
• Step 2: Click on the ‘e-File’ dropdown option.
• Step 3: Click on ‘Income Tax Forms’ and then on ‘File Income Tax Forms’.
• Step 4: Click on ‘Persons not dependent on any Source of Income (Source of Income not relevant)’.
• Step 5: Search for ‘Appeals (Form 35 )’ from the list and click on File Now.
• Step 6: Select the assessment year for which you are filing the form and click ‘Continue’.
• Step 7: Click ‘Let’s Get Started’
• Step 8: Select the applicable order type from the two options. If the demand notice or assessment order was issued before October 1, 2019, click on the ‘File Appeal for an Order without DIN’. On the other hand, if the order or notice was issued after October 1, 2019, click on the ‘File Appeal for an Order with DIN’.
• Step 9: Select the DIN of the order against which you wish to appeal, the relevant section and subsection of the Income Tax Act, the date of passing the order or notice, and the date on which you received the order or notice.
• Step 10: Once you have entered all the details, click ‘Continue’ to proceed.
• Step 11: You will be presented with a list of nine sections underForm 35 . Click on each section and enter the relevant details. You may even be asked to attach scanned copies of supporting documents to back up your claim.
• Step 12: Once you have entered all the details and attached all documents, click ‘Preview’.
• Step 13: Check the details you have entered to ensure that there are no errors, mistakes or omissions. If you wish to make any changes, click the ‘Edit’ option at the top of the webpage. If not, scroll down to the bottom and click ‘Proceed to e-Verify’.
• Step 14: A confirmation dialog box will pop up. Click ‘Yes’ to proceed.
• Step 15: Complete the e-verification process. You can choose to e-verify with an Aadhaar OTP, a Digital Signature Certificate (DSC), or by generating an Electronic Verification Code (EVC)

Once the e-verification is successful, Form 35 will be submitted, and you will receive a transaction ID and an acknowledgement number. Additionally, you will also receive an email and an SMS confirming the submission of the form. You can use the transaction ID and acknowledgement number to track the status of your appeal.

When filing an income tax appeal through Form 35 , you need to attach and submit a list of supporting documents to support your claim. Let us quickly look at some of the various documents.

• A copy of the order or intimation passed by the assessing officer.
• A copy of the demand notice passed by the assessing officer.
• A copy of the documentary evidence supporting your claim. You can attach up to eight documents.

Note: All of the documentary attachments must be either in zip or PDF format. The maximum size of each documentary attachment must be more than 5 MB, and the total size of all attachments must not be more than 50 MB.

To file an appeal with Form 35 , you must pay an appeal fee and attach a copy of the payment proof along with the other supporting documents. The fee varies depending on your total income, as determined by your assessing officer. Here is a table outlining the fee schedule for filing Form No. 35 with the income tax authorities.

Note: For all other appeals involving any other matter, the fee will be Rs. 250.

Form 35 is one of the many dispute redressal mechanisms that the Income Tax Act of 1961 provides to assessees and deductors. By filing the form, you can appeal against an unfavourable or unjustifiable demand notice or order that an assessing officer passes.Now, it is important to remember that you need to first pay the applicable appeal fee before filing Form No. 35 on the income tax portal . Furthermore, you also need to enter the details of the appeal fee you paid on the form and attach a copy of the payment receipt along with the other supporting documents.Ready to make the most of your money? Start your tax planning journey now!