FORM NO. 36 Template Free Download India PDF/Word

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FORM NO. 36 Format

Need a precise FORM NO. 36 format to appeal an income tax order? Download our ready-to-use, customizable FORM NO. 36 sample in PDF or Word format today and ensure your appeal to the Income Tax Appellate Tribunal (ITAT) is filed correctly under Indian tax laws.

FORM NO. 36 is the official memorandum of appeal prescribed under the Income-tax (Appellate Tribunal) Rules, 1963. It is used by taxpayers in India to challenge appellate orders passed by the Commissioner of Income Tax (Appeals) [CIT(A)] under Sections 253(1), 253(2), 253(3), or 253(4) of the Income Tax Act, 1961. Whether you're disputing additions to your taxable income, disallowance of deductions, penalties, or any adverse decision, this legal template provides a structured way to present your case professionally.

Why is FORM NO. 36 Important?

Filing an appeal with the ITAT is a critical step in the income tax dispute resolution process in India. The form must be submitted within 60 days of receiving the CIT(A)'s order (extendable with condonation of delay via Form No. 36 itself including application). Using an incorrect or incomplete FORM NO. 36 format can lead to outright rejection, wasting precious time and resources. Our SEO-optimized, court-compliant FORM NO. 36 template ensures all statutory requirements are met, including proper indexing of the paper book, verification clause, and payment of appeal fees (Rs. 500 for appeals up to Rs. 1 lakh, higher for larger amounts).

Key benefits include:

Time-saving: Ready-to-use structure eliminates drafting from scratch.
Error-free compliance: Adheres to ITAT rules to prevent procedural dismissals.
Customizable: Edit in Word format to fit your specific grounds of appeal.
Professional presentation: Builds credibility with tribunal authorities.

Key Elements of FORM NO. 36 Format

A complete FORM NO. 36 legal template must contain these essential sections:

Header Details: Title 'Memorandum of Appeal', ITAT bench jurisdiction, and assessment year(s).
Appellant Information: Name, address, PAN, status (individual, firm, company), and representative details if any.
Impugned Order: Details of CIT(A), order date, number, and a brief on the issue.
Grounds of Appeal: Numbered, specific grounds challenging the order with legal references.
Relief Sought: Quantum of tax/penalty in dispute and desired outcome.
Statement on Additional Evidence: If any, as per Rule 29.
Paper Book Index: List of documents attached.
Verification: Signed declaration by appellant or authorized signatory.
Annexures: Copy of impugned order, fee receipt, and stay application if filed.

Who Should Use FORM NO. 36 Sample?

This versatile income tax appeal format is ideal for:

Individuals and HUFs facing personal tax disputes.
Businesses and companies challenging corporate tax assessments.
Professionals disputing professional fees disallowances.
NRIs with Indian tax liabilities. Common use cases include appeals against rectification orders, reassessments, transfer pricing adjustments, or MAT computations in civil tax matters across India.

Download Your FORM NO. 36 Template Now

Ready to safeguard your tax position? Avail our free download of FORM NO. 36 format in editable Word/PDF for immediate use. For personalized customization using AI tools or expert legal assistance, explore our paid options tailored to your case. Start your ITAT appeal journey hassle-free!

Important Note

While our FORM NO. 36 format is designed by legal experts to meet company and court requirements in India, it is a customizable template only. Always consult a qualified chartered accountant or tax lawyer for advice specific to your situation. This is not a substitute for professional legal or tax counsel. Explore related templates like Form 35 (CIT(A) Appeal), Vakalatnama, or Stay Application for comprehensive tax litigation support. Keywords: FORM NO. 36 free download India, ITAT appeal format PDF, income tax memorandum of appeal sample, ready to use legal template.

FORM NO. 36

Non-Judicial

FORM NO. 36

[See rule 47(1)]

Form of appeal to the Appellate Tribunal

In the Income-tax Appellate Tribunal.................??????????????????..

*Appeal No............??. of ?????.

Versus

????????????

?????????..

APPELLANT

RESPONDENT

1. The State in which the assessment was made

2. Section under which the order appealed against was passed

3. $Assessment year in connection with which the appeal is pre-

ferred

3A. Total income declared by the assessee for the assessment year

referred to in item 3

3B. Total income as computed by the Assessing Officer for the as-

sessment year referred to in item 3

4. **The Assessing Officer passing the original order

5. **Section of the Income-tax Act, 1961, under which the

Assessing Officer passed the order

6. The Deputy Commissioner (Appeals) in respect of orders passed

before the 1st day of October, 1998/Commissioner (Appeals)

passing the order under section 154/250/271/271A/272A.

7. The Deputy Commissioner or the Deputy Director in respect of

orders passed before the 1st day of October, 1998, or the Joint

Commissioner or the Joint Director passing the order under sec-

tion 154/272A/274(2)

8. **The Chief Commissioner or Director General or Director or

Commissioner, passing the order under section 154(2)/250/263/

271/271A/272A

9. Date of communication of the order appealed against

10. Address to which notices may be sent to the appellant

11. Address to which notices may be sent to the respondent

12. #Relief claimed in appeal

#GROUNDS OF APPEAL

4., etc.

??????????.

?????.....????..

Signed

(Authorised representative, if any)

(Appellant)

Verification

I,....................................???????????, the appellant, do hereby declare that what is stated

above is true to the best of my information and belief.

Verified today the..................................... day of..............................., ......

????????.

Signed

(Appellant)

Notes:

1. The memorandum of appeal must be in triplicate and should be accompanied by two copies (at

least one of which should be a certified copy) of the order appealed against, two copies of the relevant

order of the Assessing Officer, two copies of the grounds of appeal before the first appellate authority,

two copies of the statement of facts, if any, filed before the said appellate authority, and also

(a) in the case of an appeal against an order levying penalty, two copies of the relevant assessment

order;

(b) in the case of an appeal against an order under section 143(3) read with section 144A, two

copies of the directions of the Deputy Commissioner under section 144A:

copies of the draft assessment order and two copies of the directions of the Deputy Commissioner under

section 144B;

(d) in the case of an appeal against an order under section 143 read with section 147, two copies of the

original assessment order, if any.

2. The memorandum of appeal by an assessee under section 253(1)of the Income-tax Act must be

accompanied by a fee specified below:?

(a) where the total income of the assessee as computed by the Assessing Officer, in the case to

which the appeal relates, is one hundred thousand rupees or less, five hundred rupees;

(b) where the total income of the assessee, computed as aforesaid, in the case to which the appeal

relates is more than one hudnred thousand rupees, rupees, one thousand five hundred rupees;

relates is more than one hundred thousand rupees, one per cent of the assessed income, subject

to a maximum of ten thousand rupees;

(d) no fee shall be payable in the case of memorandum of cross-objections;

(e) an application for stay of demand shall be accompanied by a fee of five hundred rupees.

It is suggested that the fee should be credited in a branch of the authorised bank or a branch of the

State Bank of India or a branch of the Reserve Bank of India after obtaining a challan and the

triplicate challan sent to the Appellate Tribunal with memorandum of appeal. The Appellate Tribu-

nal will not accept cheques, drafts, hundies or other negotiable instruments.]

3. The memorandum of appeal should be written in English or, if the appeal is filed in a Bench located

in any such State as is for the time being notified by the President of the Appellate Tribunal for the

purposes of rule 5A of the Income-tax (Appellate Tribunal) Rules, 1963, then, at the option of the

appellant, in Hindi, and should set forth, concisely and under distinct heads, the grounds of appeal

without any argument or narrative and such grounds should be numbered consecutively.

4. *The number and year of appeal will be filled in in the office of the Appellate Tribunal.

5. $This column is not to be filled in where the appeal relates to any tax deducted under section 195(1).

6. **Delete the inapplicable columns.

7. #If the space provided is found insufficient, separate enclosures may be used for the purpose.

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Frequently asked questions

What is Form No. 36?→

Form No. 36 is the official notice issued by the Registrar of Companies (ROC) in India to defunct companies, stating the intention to strike off their name from the Register of Companies under Section 560 of the Companies Act, 1956.

Is Form No. 36 legally valid in India?→

Yes, Form No. 36 is a prescribed statutory form under the Companies (Central Government's) General Rules and Forms, 1956, and holds full legal validity throughout India.

Does Form No. 36 require stamp duty or registration?→

No, as an official ROC notice, Form No. 36 does not require stamp duty, court fees, or registration in India.

In what format can I download Form No. 36?→

Form No. 36 is available for free download in PDF format for official use and editable Word format for reference from MCA portals or legal document sites.

Can I customize or edit Form No. 36?→

The PDF version should not be edited, but the Word template is customizable for drafting responses; always verify with a legal professional before use.

Who issues Form No. 36 and what should a company do upon receiving it?→

The ROC issues Form No. 36 to inactive companies. Recipients must respond promptly within 30 days by filing revival documents or confirming defunct status to avoid striking off.