Form 36 ITAT Appeal Format and the 2026 Income-tax Transition

Form 36 has long been the prescribed memorandum of appeal to the Income Tax Appellate Tribunal under Section 253 of the Income-tax Act, 1961 read with Rule 47 of the Income-tax Rules, 1962. From 1 April 2026, the Income-tax Act, 2025 and Income-tax Rules, 2026 introduced a new numbering system, including Form 115 for appeals governed by the new Act.

Important from 1 April 2026: Do not assume that every ITAT appeal must now use the same form. Section 536 of the Income-tax Act, 2025 contains repeal-and-savings provisions. Proceedings and appeals relating to tax years beginning before 1 April 2026 may continue under the repealed Income-tax Act, 1961 where the savings provision applies. For appeals governed by the Income-tax Act, 2025, the corresponding prescribed form is Form 115 under Section 362 and Rule 193 of the Income-tax Rules, 2026.
Contents

Form 36 or Form 115: which ITAT appeal form applies?

Applicable regime Appeal provision Rule Prescribed form
Income-tax Act, 1961 / saved proceedings Section 253 Rule 47, Income-tax Rules, 1962 Form 36
Income-tax Act, 2025 Section 362 Rule 193, Income-tax Rules, 2026 Form 115

The Income Tax Department's official 2026 form mapping identifies old Form 36 with new Form 115. The new form is prescribed for an appeal to the Income-tax Appellate Tribunal against orders appealable under Section 362(1) of the Income-tax Act, 2025.

Transition rule: Section 536 of the Income-tax Act, 2025 preserves specified rights, liabilities and proceedings under the repealed 1961 Act. In particular, proceedings relating to a tax year beginning before 1 April 2026 may continue under the repealed Act in accordance with the savings provision. The governing tax year and procedural history should therefore be checked before selecting the appeal form.

Section 253 and Form 36 under the Income-tax Act, 1961

Section 253 provides for appeals to the Appellate Tribunal against specified orders. Rule 47(1) of the Income-tax Rules, 1962 prescribes Form 36 for such appeals. The form records the parties, particulars of the order appealed against, relevant assessment details, relief claimed, grounds of appeal and verification.

The legacy page correctly identified Form 36 as the form of appeal to the ITAT, but several old notes in the reproduced form were drafted for an earlier paper-filing environment and contain historical references. Current filing should follow the applicable Act, Rules, Income-tax (Appellate Tribunal) Rules, 1963, ITAT practice directions and the ITAT e-filing portal.

Section 362 and Form 115 under the Income-tax Act, 2025

For appeals governed by the Income-tax Act, 2025, Section 362 is the corresponding provision dealing with appeals to the Appellate Tribunal. Rule 193 of the Income-tax Rules, 2026 prescribes Form 115 for an appeal and Form 116 for cross-objections.

Form 115 Current prescribed appeal form under the 2025 Act regime for orders appealable under Section 362(1).
Form 116 Form of memorandum of cross-objections under the 2025 Act and 2026 Rules.

Time limit for filing an ITAT appeal

Under the current 2025 Act framework, Form 115 is to be furnished within two months from the end of the month in which the order sought to be appealed against is communicated to the assessee or to the Principal Commissioner / Commissioner, as applicable.

For appeals governed by the saved Income-tax Act, 1961 regime, the limitation and condonation provisions applicable to Section 253 must be applied according to that Act. The Tribunal may admit a belated appeal where the statutory requirements for condonation are satisfied.

ITAT appeal fee

Where the appeal continues under Section 253 of the Income-tax Act, 1961, the appeal fee is governed by Section 253(6). The statutory slabs include Rs. 500 where assessed total income does not exceed Rs. 1,00,000; Rs. 1,500 where it exceeds Rs. 1,00,000 but does not exceed Rs. 2,00,000; and 1% of assessed income, subject to a maximum of Rs. 10,000, where assessed income exceeds Rs. 2,00,000. Where the subject matter does not fall within those income-based clauses, the statutory fee is Rs. 500. No fee is payable for specified departmental appeals or a memorandum of cross-objections. A stay application under that provision carries a fee of Rs. 500.

For an appeal under the Income-tax Act, 2025, check the fee provision applicable to Section 362 and the current prescribed filing instructions before payment. The correct challan or proof of fee should be uploaded through the ITAT filing system where required.

ITAT e-filing and documents

The Income Tax Appellate Tribunal operates an official e-filing portal. The exact mandatory documents depend on the appeal subtype. The portal's document checklist commonly requires the memorandum of appeal, grounds of appeal, the impugned appellate order, earlier grounds of appeal, tribunal fee challan, limitation certificate and relevant assessment order. Depending on the case, statement of facts, Form 35, vakalatnama or power of attorney, covering letter, condonation petition and supporting affidavit may also be required.

Use the current official ITAT e-Filing Portal and its Required Documents page before filing. The portal also permits subsequent filing of petitions and documents in an existing e-filed appeal.

How should grounds of appeal be drafted?

Grounds should be concise, numbered separately and framed without unnecessary narrative or argument. Each ground should identify the precise legal or factual error challenged. Detailed submissions, authorities and evidence ordinarily belong in the hearing record, written submissions or paper book rather than being crowded into the grounds themselves.

Form 36 specimen for saved 1961 Act proceedings

The following simplified specimen preserves the essential structure of the legacy Form 36 reproduced on this page. It should be used only where the Income-tax Act, 1961 / Rule 47 regime continues to govern the appeal.

FORM NO. 36

[See Rule 47(1)]

FORM OF APPEAL TO THE APPELLATE TRIBUNAL

IN THE INCOME-TAX APPELLATE TRIBUNAL __________________ BENCH

Appeal No. ____________ of ____________

________________________________ Appellant

VERSUS

________________________________ Respondent

1. State in which the assessment / proceeding was made: ________________________________

2. Section under which the order appealed against was passed: ________________________________

3. Assessment year / relevant year: ________________________________

4. Total income declared, where applicable: Rs. ________________________________

5. Total income assessed / computed, where applicable: Rs. ________________________________

6. Assessing Officer / authority passing the original order: ________________________________

7. Particulars of the appellate / revisional authority and section under which the impugned order was passed: ________________________________

8. Date of communication of the order appealed against: ________________________________

9. Address and contact particulars for service on the appellant: ________________________________

10. Address and contact particulars for service on the respondent: ________________________________

11. Relief claimed in appeal: ________________________________

Grounds of Appeal

1. Because ________________________________________________.

2. Because ________________________________________________.

3. Because ________________________________________________.

Verification

I, ________________________________, the appellant / authorised signatory, declare that the particulars stated above are true to the best of my information and belief.

Verified at __________________ on this ______ day of __________________, 20__.

______________________________
Signature of Appellant / Authorised Signatory

Important filing checks

Before filing, confirm the governing Act and tax year, appealable provision, correct form number, jurisdictional Bench, limitation computation, fee, condonation requirement if any, validity of verification and authority documents, completeness of the impugned order and earlier appellate papers, and current ITAT e-filing instructions.

This page is a drafting and procedural guide. Income-tax transition provisions can materially affect which Act, section, rule and form applies. The applicable statutory regime should be confirmed from the official Income Tax Department and ITAT sources for the particular proceeding.