Last updated: May 10th, 2019 2:30 AM

Filing Form 35 - Income Tax Appeal

Provisions relating to the form of appeal to Commissioner (Appeals) are contained under rule 45 of the Income Tax Rules. As per the said rule 45, an appeal to the Commissioner of Income Tax (Appeals) needs to be made in Form No. 35. Digitization is spreading its wings everywhere which even includes filing of an appeal before Commissioner (Appeals) in Form No. 35. The present article highlights the provisions contained in rule 45 with regard to the manner of filing of an appeal in Form No. 35 and steps which need to be followed in order to file Form No. 35, electronically.

Filing Appeal in Form No. 35

Manner of filing of appeal i.e. electronic or paper form depends on the manner in which the person is required to file its return of income.

Income Tax eFilers

Any person who is required to file income tax return through efiling mode is also required to furnish appeal in form no. 35 electronically. If such person is required to submit the return of income using a digital signature, then, in such the person is also required to furnish form no. 35 electronically using digital signature only. However, if the person is not mandatorily required to submit the return of income using a digital signature, then, such person can furnish form no. 35 electronically using either digital signature or through EVC i.e. electronic verification code.

Paper Form

In case a person qualifies and has an option to file his/her income tax return in paper form, then, such person even has an option to furnish appeal in form no. 35 either electronically using a digital signature or electronically through electronic verification code or in paper form.

Filing Form No. 35

One needs to follow the below-mentioned steps, in order to file Form No. 35 online –

1. Visit site https://www.incometaxindiaefiling.gov.in/home.
2. Already registered user click on ‘Login here’ and provide appropriate user id and password.
3. Navigate the following path –

e-File > Income Tax Forms

4. Select Form Name as ‘FORM NO. 35 – Appeal’ from the drop-down list.
5. Select submission Mode as ‘Prepare and Submit Online’ from the drop-down list.

On following of above-mentioned steps Form No. 35 would be displayed and after providing appropriate details and information and attaching required documents the same can be filed using a digital signature or through electronic verification code, as the case may be.

Other Important Points

• It is important to note here that the documents/attachments which are accompanying Form No. 35 should be furnished in the same form and manner in which Form No. 35 is furnished.
• The form of appeal in Form No. 35 would be verified by the person who is authorized to verify the return of income.