Background

Recently, there has been considerable discussion within tax professional circles about significant changes observed while filing Form No. 35—the prescribed form for appeals before the Commissioner of Income-tax (Appeals) [CIT(A)].

The current version of Form No. 35 was notified on 29 May 2023 and, as per that notification, requires an appellant to furnish 17 specific particulars when filing an appeal.

However, with effect from 9 August 2025, the Income-tax e-Filing portal has begun seeking additional information during the online filing process. These extra fields do not appear in the currently notified form, and, notably, the Central Board of Direct Taxes (CBDT) has not issued any subsequent notification revising Form No. 35 to incorporate them.

Changes Observed on the Portal

While filing an appeal recently, the author noted several significant differences between the notified Form No. 35 (as issued on 29 May 2023) and the version presently implemented on the Income-tax e-Filing portal. The key changes are as follows:

1. Mandatory Disclosure of ITR Type and Nature of Business

Appellants are now required to specify the ITR form filed for the relevant year and to indicate whether they had business or professional income in that year.

2. Event-Based Questions

A new set of questions seeks to establish whether the order under appeal arises from:
a) Search, survey, or requisition proceedings
b) Seized or impounded material
c) Transfer pricing proceedings
d) Orders passed by a TDS authority
e) Jurisdiction of a Central Circle
f) International taxation matters

3. Expanded Grounds of Appeal & Statement of Facts Requirements

For each ground of appeal, the appellant must now provide:
a) The relevant section(s) of the Income-tax Act
b) The amount in dispute
c) Whether a similar ground was raised in earlier years
d) The current status of such earlier appeals

Additionally, each entry must contain a minimum of 200 characters, and PDF uploads of both the Grounds of Appeal and the Statement of Facts are now compulsory.

4. Removal of the Annexure Tab

All supporting documents must be uploaded within the relevant sections of the form, rather than through a consolidated annexure upload facility.

5. Compulsory Upload of All Referred Documents

Any document referred to in the appeal is now required to be uploaded without exception.

6. Automatic Calculation of Delay

The portal now auto-calculates the period of delay (in days) based on the dates entered in the form.

7. Condonation File Upload

The portal now provides for uploading condonation or affidavit documents.

8. Significantly Increased Filing Time

The revised process is considerably more time-intensive estimated at more than double the earlier duration and, in certain respects, appears more technical than the filing process for Form No. 36 (appeal before the ITAT).

Practical Takeaways

Until there is clarity from the CBDT or the Ministry of Finance, appellants should:
• Prepare comprehensively—ensure all information and supporting documents are ready before starting the filing process.
• Double-check uploads.

The Important Legal Questions

Two facts stand out as both notable and undisputed:

a) The additional particulars currently being sought on the e-Filing portal do not appear in Form No. 35 as notified on 29 May 2023; and
b) These additional fields are not assigned separate serial numbers—the original numbering of the form remains unchanged.

These lead to the following key questions for legal consideration:

a) Can the e-Filing portal require appellants to furnish particulars that are not part of the form as officially notified under the Income-tax Rules?
b) Does this constitute going beyond the legally prescribed format?
c) Would such a requirement amount to the portal effectively modifying the prescribed form something which, under the law, can only be done through a fresh notification issued by the Central Board of Direct Taxes (CBDT)?

Conclusion:

In the author’s view, the additional details currently being sought through the e-Filing portal cannot be legally mandated unless and until a revised Form No. 35, incorporating these particulars is formally notified under the Income-tax Rules by the Central Board of Direct Taxes (CBDT).

CA Milind Wadhwani
Milind Wadhwani & Associates
DISA | FAFD | CCCA | AICA | Ph.D. Scholar
Former Young Professional, ITAT – Income Tax Department
+91 98262 73333
milind.wadhwani20@gmail.com

Posted on: August 11th, 2025