The Income Tax Department has clarified that existing appeal forms (Form 35 and Form 36) will continue to apply for appeals relating to Assessment Year (AY) 2026-27 or earlier, even if filed after April 1, 2026. The transition is based on the Relevant Assessment Year (AY), not the date of filing.
Key Points:
For appeals relating to AY 2026-27 or earlier, proceedings will continue under the Income-tax Act, 1961.
Existing forms remain valid:
– Form 35 (CIT(A))
– Form 36 (ITAT)
– No need to discard already prepared forms or re-print/re-sign documents.
– New forms will apply only for cases governed under the Income-tax Act, 2025 (i.e., future assessment years under the new regime).
New Forms:
Form 99 replaces Form 35 for CIT(A)/JCIT(A) appeals.
– Form 115 replaces Form 36 for ITAT appeals.
– Form 116 is for cross-objections before ITAT.
Filing Details:
CIT(A) appeal: within 30 days of demand notice/order.
– ITAT appeal: within 2 months from the end of the month in which the CIT(A) order is communicated.