03 February 2022
I want to file an appeal against the order of CIT Exemptions, agsinst the order of rejection of application for 12A registration for the year 2019-20. But Form 36 is not appearing in the new IT portal. Can the experts guide me regarding the procedure to be followed in a situation like this.
07 July 2024
If Form 36 for filing an appeal is not appearing on the new IT portal, here are some steps you can consider to proceed with filing an appeal against the order of rejection of application for 12A registration:
1. **Check Portal Updates**: Ensure that you are using the latest version of the IT portal. Sometimes forms and functionalities are updated or added, so checking for any recent updates or announcements regarding Form 36 is important.
2. **Contact IT Department Helpdesk**: Reach out to the helpdesk or support services provided by the Income Tax Department. They can provide guidance on the availability of Form 36 on the portal or alternative procedures to file an appeal.
3. **Offline Filing**: In case Form 36 is still not available online, consider filing the appeal offline: - Obtain a physical copy of Form 36 from the Income Tax office or download it from the Income Tax Department's website. - Fill out the form manually or electronically (if downloaded). - Attach necessary documents and make copies as required.
4. **Submission**: Submit the filled-out Form 36 along with supporting documents to the jurisdictional Income Tax Appellate Tribunal (ITAT) or CIT Appeals office where the appeal needs to be filed. Ensure all details are correctly filled and signed.
5. **Acknowledgment**: Upon submission, ensure you receive an acknowledgment or receipt from the ITAT or CIT Appeals office. This acknowledgment serves as proof of submission.
6. **Follow-up**: Keep track of the status of your appeal by following up with the ITAT or CIT Appeals office. They may provide updates on the progress of your appeal and any further requirements.
7. **Legal Assistance**: If needed, seek assistance from a tax professional or legal advisor who can provide guidance on the appeal process and ensure compliance with all procedural requirements.
It's important to act promptly, as there are typically time limits for filing appeals after receiving the order from the CIT Exemptions. Keeping documentation and records organized throughout the process will help facilitate a smoother appeal process.
CAclubindia
