Form 115 Redefines ITAT Appeals Under New Tax Act
Two-Month Deadline for Filing Appeals
Digital Compliance and Verification Rules Tightened
By Legal Reporter
New Delhi: May 08, 2026:
The new Income-tax Act has replaced the old Form 36 with Form 115 for appeals before the Income Tax Appellate Tribunal (ITAT). Section 362(1) of the Act and Rule 193 of the Income-tax Rules, 2026 now govern the process, making e-filing mandatory and tightening deadlines. This marks a significant procedural shift for taxpayers and the Revenue alike.
Inheritance and probate disputes frequently involve challenges to the authenticity and execution of testamentary documents, especially when family members raise allegations of undue influence or suspicious circumstances. In Derek A.C. Lobo & Ors Vs Ulric M.A. Lobo (Dead) By LRs & Ors , the Supreme Court examined important legal principles relating to proof of Wills, attestation requirements, and evidentiary standards applicable in succession litigation. The ruling continues to hold significance for probate proceedings, family property disputes, and interpretation of testamentary succession law in India.
Transition from Old to New Framework
Under the Income-tax Act, 1961, appeals to the ITAT were filed using Form 36, governed by Section 253 and Rule 47 of the Income-tax Rules, 1962. The new Act has retired Form 36, introducing Form 115 as the sole instrument for appeals. This change reflects the government’s push for digitization and procedural uniformity.
Statutory Basis
- Section 362(1) of the new Income-tax Act: Grants the right to file appeals before the ITAT.
- Rule 193 of the Income-tax Rules, 2026: Lays down compliance requirements, including mandatory use of Form 115.
- Section 265 of the Act, 2025: Governs verification and signatures, requiring authorized representatives or company heads to sign appeals.
Who Can File Form 115?
- Assessee (Taxpayer): Individuals, corporations, trusts, or entities aggrieved by orders of lower authorities such as the Commissioner of Income-tax (Appeals).
- Income-tax Department (Revenue): The Principal Commissioner or Commissioner could file appeals if relief granted to taxpayers is deemed erroneous.
Limitation Period
- Appeals must be filed within two months from the end of the month in which the contested order is communicated.
- Example: If an order is received on 14 August 2026, the deadline is 31 October 2026.
Structure of Form 115
- Part A: Appellant’s details (PAN, TAN, address).
- Part B: Respondent’s details.
- Part C: Appeal specifics (tax year, order details).
- Part D: Amounts disputed (income, penalty, TDS/TCS defaults).
- Part E: Grounds of appeal.
- Part F: Filing details and verification.
E-Filing Process
- Appeals must be filed electronically via the Income Tax Department e-filing portal or the ITAT portal.
- Steps includes: entering order details, specifying disputed amounts, uploading supporting documents, paying prescribed fees, and digital verification.
- Appeal fees are linked to assessed income, ensuring proportional compliance.
Verification Rules
- Must be signed by the appellant or authorized representative.
- PAN is mandatory for taxpayers, except when appeals are filed by government authorities.
Documents Required
- Copies of the order appealed against.
- Assessment orders and grounds of appeal filed before lower authorities.
- Directions of the Dispute Resolution Panel, if applicable.
- Supporting documents relevant to disputed issues.
Revision Rules
- Form 115 cannot be revised once filed.
- However, appellants may raise additional grounds of appeal later, subject to ITAT’s permission.
Implications
- For Taxpayers: Greater emphasis on precision and timely compliance. Errors in filing cannot be corrected through revised forms.
- For Revenue: Streamlined process to challenge taxpayer reliefs.
- For Legal Practice: Increased reliance on digital systems and stricter procedural adherence.
[USEFULL LEGAL RESOURCES]
BUY, READ & LEARN FROM BOOK, WILL WRITING SIMPLIFIED, By Dr Ravinder Kumar Anand. [📘 Buy Will Writing Simplified online: Amazon | Flipkart ]
Detailed FAQ on Key Legal Points
Q1. What replaced Form 36 under the new Act?
Form 115, governed by Section 362(1) and Rule 193, is now mandatory for ITAT appeals.
Q2. Who can file Form 115?
Both taxpayers and the Income-tax Department can file appeals using Form 115.
Q3. What is the limitation period for filing appeals?
Two months from the end of the month in which the contested order is communicated.
Q4. Can Form 115 be revised?
No. Once filed, it cannot be revised. However, additional grounds of appeal may be raised later with ITAT’s permission.
Q5. What documents must accompany Form 115?
Certified copies of orders, assessment records, grounds of appeal, and supporting documents.
Q6. How is verification handled?
Verification must be signed by the appellant or authorized representative, with PAN mandatory for taxpayers.
In conclusion, the introduction of Form 115 under the new Income-tax Act marks a decisive shift toward digital compliance, stricter deadlines, and procedural rigor. Taxpayers and practitioners must adapt quickly to avoid lapses, as precision and timeliness are now non-negotiable.