Income Tax Appellate Tribunal | Cross-Objections

Form 36A / Form 116: Memorandum of Cross-Objections before ITAT

Updated guidance on a respondent's memorandum of cross-objections before the Income Tax Appellate Tribunal (ITAT), including the transition from legacy Form 36A under the Income-tax Act, 1961 to Form 116 under the Income-tax Act, 2025.

Law effective from 1 April 2026: For proceedings governed by the Income-tax Act, 2025, a memorandum of cross-objections is filed in Form 116 under section 362(4) read with rule 193 of the Income-tax Rules, 2026. The statutory period is generally 30 days from receipt of the notice of appeal. Form 36A continues to be relevant where the proceeding remains governed by the Income-tax Act, 1961 under the transition and savings provisions.

Current: Form 116 Legacy: Form 36A ITAT 30-day period

Current law: Form 116 under the Income-tax Act, 2025

Rule 193(2) of the Income-tax Rules, 2026 prescribes Form 116 for a memorandum of cross-objections under section 362(4) of the Income-tax Act, 2025. A cross-objection may be filed by the Assessing Officer or the assessee after receipt of notice that the other party has preferred an appeal. No filing fee is payable for a memorandum of cross-objections under section 362(7).

Form 116 is not a miscellaneous application. It is specifically the prescribed form for a memorandum of cross-objections. A rectification request concerning an ITAT order is a separate proceeding governed by the applicable rectification provision.

When does legacy Form 36A still apply?

Transition rule: Proceedings relating to Assessment Year 2026-27 or any earlier assessment year continue under the Income-tax Act, 1961 even when initiated after 1 April 2026. Proceedings already pending on 1 April 2026 also continue under the repealed Act. In those cases, the applicable old-law procedure, including Form 36A where required, remains relevant.

Accordingly, the form reproduced below is retained as a legacy Form 36A reference. Before filing, identify which Act governs the underlying appeal and use the form and electronic filing process applicable to that proceeding.

Legacy Form No. 36A - Memorandum of Cross-Objections

Legacy statutory format under rule 47(2) of the Income-tax Rules, 1962 for proceedings governed by section 253 of the Income-tax Act, 1961.

FORM NO. 36A

[See rule 47(2)]

FORM OF MEMORANDUM OF CROSS-OBJECTIONS TO THE APPELLATE TRIBUNAL

IN THE INCOME TAX APPELLATE TRIBUNAL ____________________

Cross-objection No. ________ of ________

In Appeal No. ________ of ________

____________________________ Versus ____________________________

No. Particulars Details
1 Appeal number allotted by the Tribunal to which the memorandum of cross-objections relates
2 The State in which the assessment was made
3 Section under which the order appealed against was passed
4 Assessment year in connection with which the memorandum of cross-objections is preferred
5 Date of receipt of notice of appeal filed by the appellant to the Tribunal
6 Address to which notices may be sent to the respondent (cross-objector)
7 Address to which notices may be sent to the appellant
8 Relief claimed in the memorandum of cross-objections

Grounds of Cross-Objections

Authorised Representative, if any
Respondent / Cross-Objector

Verification

I, ________________________________, the respondent, do hereby declare that what is stated above is true to the best of my information and belief.

Verified today, the ______ day of ______________, 20______.

Place: __________________

Date: __________________

Signature

Legacy Form 36A notes

  1. The memorandum of cross-objections was required to be filed in triplicate under the legacy form instructions.
  2. It should be written in English or, where permitted under rule 5A of the Income-tax (Appellate Tribunal) Rules, 1963, in Hindi at the respondent's option.
  3. Cross-objections should be stated concisely, under distinct heads, without argument or narrative, and numbered consecutively.
  4. The cross-objection number and year are filled in by the office of the Tribunal.
  5. The appeal number and year allotted by the Tribunal and appearing in the notice of appeal are to be entered by the respondent.
  6. If the space in the form is insufficient, separate enclosures may be used.
  7. Under the legacy section 253 framework, the memorandum of cross-objections is generally filed within 30 days of receipt of notice of the appeal.
  8. No fee is payable for filing a memorandum of cross-objections.

Current Form 116 filing checklist

  1. Confirm that the underlying appeal is governed by the Income-tax Act, 2025 rather than a saved proceeding under the Income-tax Act, 1961.
  2. Use Form 116 for a new-law memorandum of cross-objections under section 362(4) read with rule 193.
  3. File within 30 days from receipt of the notice of appeal. Where delayed, file the appropriate request explaining sufficient cause for condonation.
  4. State each ground concisely and separately and provide the corresponding tax-effect particulars required by Form 116.
  5. Complete the prescribed appellant/respondent identification, appeal details, order details, relevant tax year or block period, and verification.
  6. No fee is payable for the memorandum of cross-objections.
  7. Use the official ITAT e-Filing portal and verify the latest filing checklist and technical instructions before submission.

Official resources

Important distinction: cross-objection vs rectification application

Form 36A under the old rules and Form 116 under the current rules are forms for a memorandum of cross-objections. They are not prescribed forms for a miscellaneous application seeking rectification of an ITAT order. The earlier page description combining "Miscellaneous Application or Cross Objection" has therefore been corrected.

Tax and appellate procedure can depend on the assessment/tax year, date of proceeding and the nature of the order. Check the governing Act and the latest Tribunal filing instructions before filing.