By CA Surekha.
Filing of Form No. 35—the prescribed form for appeals before the Commissioner of Income-tax (CIT(A))—is a pivotal step in the Income-tax appellate process. Recently, taxpayers and tax professionals have noticed significant changes in the online filing interface of the Income-tax e-Filing portal, effective 9 August 2025. These changes, while intended to streamline processing, introduce new compliance requirements, legal questions, and practical challenges that every appellant must understand.
Form 35 and Its Legal Framework
The last notified version of Form 35 was issued on 29 May 2023, requiring the appellant to provide 17 specific particulars, including:
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Personal and contact details
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Assessment and appeal particulars
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Grounds of appeal
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Attachments such as statement of facts and supporting documents
The notification ensured procedural clarity, uniformity, and legal enforceability. However, the portal now requests additional information not included in the notified form, and no formal CBDT notification has amended Form 35 to incorporate these fields. This discrepancy raises both practical and legal issues for taxpayers.
Key Changes Observed on the e-Filing Portal
1 Mandatory Disclosure of ITR Type and Nature of Business
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Appellants must now specify the ITR filed for the relevant year and indicate whether they had business or professional income.
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This requirement is not part of the May 2023 notified form, raising questions of statutory enforceability.
2 Event-Based Questions
The portal now seeks information on the origin of the disputed order, including:
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Search, survey, or requisition proceedings
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Seized or impounded material
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Transfer pricing proceedings
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Orders passed by a TDS authority
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Jurisdiction of a Central Circle
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International taxation matters
3 Expanded Grounds of Appeal & Statement of Facts
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For each ground of appeal, the appellant must now provide:
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Relevant Income-tax sections
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Amount in dispute
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Whether similar grounds were raised in prior years
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Current status of earlier appeals
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Minimum 200-character entries are required.
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PDF uploads of both Grounds of Appeal and Statement of Facts are now compulsory.
4 Removal of the Annexure Tab
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Supporting documents must now be uploaded in the relevant sections, eliminating consolidated annexure uploads.
5 Compulsory Upload of All Referred Documents
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Every document referenced in the appeal must now be uploaded without exception.
6 Automatic Calculation of Delay
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The portal calculates period of delay (in days) based on the dates entered.
7 Condonation File Upload
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Facilities exist for uploading condonation petitions or affidavits.
8 Increased Filing Time
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Filing is now more than twice as time-intensive and technically complex, in some respects exceeding the Form 36 (ITAT appeal) filing process.
Legal Considerations and Implications
Two key facts raise legal questions:
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The additional fields are not part of the May 2023 notified Form 35.
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These fields do not have separate serial numbers; the original numbering remains unchanged.
Key Legal Questions:
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Can the portal require information not included in the notified form?
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Does this constitute exceeding the legally prescribed format?
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Can the portal effectively modify a statutory form, which requires a fresh CBDT notification?
Until CBDT issues a formal notification, these extra fields cannot be legally mandated.
Stepwise Filing Roadmap with Checklist
To make filing precise and compliant, we provide a comprehensive stepwise roadmap, document checklist, and legal vs. portal requirement comparison.
Stepwise Filing Roadmap
| Step | Action | Key Points / Precautions |
|---|---|---|
| 1. Preliminary Preparation | Collect all appeal-related documents | Assessment order, ITR, statements of facts, supporting evidence |
| 2. Complete Notified Fields | Fill all 17 fields as per May 2023 notification | Ensure accuracy of personal and assessment details |
| 3. Portal-Prompted Additional Fields | Enter ITR type, nature of business, event-based questions | Upload PDFs for technical compliance; maintain evidence these are not statutory |
| 4. Grounds of Appeal & Statement of Facts | Provide detailed entries, minimum 200 characters | Reference Income-tax sections and disputed amounts; upload PDFs |
| 5. Supporting Documents | Upload all referred documents in relevant sections | Maintain offline backups; check completeness |
| 6. Delay & Condonation Entries | Enter dates for auto-calculation of delay | Upload condonation/affidavit if required |
| 7. Review & Validate | Verify all sections and uploads | Take screenshots of portal acknowledgment pages |
| 8. Submission | Submit appeal online | Retain acknowledgment receipt for records |
Document and Upload Checklist
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Assessment order (copy)
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ITR filed for relevant year
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Statement of Facts
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Grounds of Appeal (PDF)
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Supporting documents (all referenced)
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Condonation petition/affidavit (if applicable)
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Screenshots of portal entries and acknowledgment page
Offline backups are critical for legal protection, especially given portal-only compliance fields.
Legal vs. Portal Requirements: Key Comparison
| Aspect | Statutory Form 35 (Notified May 2023) | Portal Implementation (Aug 2025) | Legal Implication |
|---|---|---|---|
| ITR Type & Business Nature | Not required | Mandatory | Technically non-statutory; portal-driven prompt |
| Event-Based Questions | Not included | Mandatory | Not legally mandated unless CBDT notifies |
| Grounds of Appeal / Statement of Facts | 200 characters optional, PDF optional | 200 characters min., PDF mandatory | Portal adds procedural requirements beyond statutory form |
| Annexure Upload | Consolidated annexure allowed | Removed; section-wise uploads required | Procedural modification, portal-driven |
| Document Upload | Only referred documents needed | All referred documents compulsory | Increased compliance burden, not yet statutorily mandated |
| Delay Calculation | Manual | Automatic | Portal efficiency feature; no statutory effect |
| Condonation Upload | Manual | Online upload available | Convenience feature; procedural |
Practical Takeaways for Appellants
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Follow statutory Form 35 as the legal framework.
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Treat portal fields as procedural prompts, not statutory obligations.
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Prepare all documents and PDFs before filing.
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Allocate extra time—filing is now time-intensive.
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Maintain comprehensive records and screenshots for legal protection.
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Monitor CBDT notifications for clarification on portal additions.
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Seek professional guidance for complex or high-value appeals.
Impact of the Changes
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Filing is more complex and time-consuming.
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Divergence between statutory and portal requirements creates legal ambiguity.
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Procedural errors may lead to rejection or delays.
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Comprehensive documentation and backups are now mandatory best practices.
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Portal changes do not override statutory Form 35; they are procedural enhancements.
Conclusion
The Income-tax e-Filing portal changes aim to improve administrative processing, but they also increase filing complexity and compliance risk. Taxpayers must:
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Adhere to notified Form 35 requirements.
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Comply with portal prompts for practical purposes while noting they are not legally enforceable.
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Maintain complete records, PDFs, and screenshots.
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Engage tax professionals for detailed guidance.
By combining the stepwise roadmap, document checklist, and legal vs. portal comparison, taxpayers can navigate the updated Form 35 process efficiently, safeguard their rights, and avoid procedural pitfalls.
