FORM 36 ONLINE FILLING

This query is : Resolved

Rupali yadav (Querist)
Follow

30 June 2022 in the list of mandatory attachments of Form 36 one is "Limitation Certificate and Letter of Authority ".

Please share what is the purpose of this document and also share the formate for the same.

Thanks for reading this query. Your response is really valuable.

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
Follow

07 July 2024 The "Limitation Certificate and Letter of Authority" is a document required in certain legal proceedings, including when filing appeals or applications before authorities like the Income Tax Appellate Tribunal (ITAT). Here's what these documents typically entail:

1. **Purpose:**
- **Limitation Certificate:** This certificate is issued by the concerned court or authority to certify that the appeal or application has been filed within the prescribed time limit (statute of limitations). It confirms that the appeal is not time-barred and can proceed on its merits.
- **Letter of Authority:** This document authorizes the advocate or representative (often a Chartered Accountant or Advocate) to appear and act on behalf of the appellant or applicant in legal proceedings.

2. **Format:**
- **Limitation Certificate:** The format of the Limitation Certificate can vary based on the jurisdiction and specific requirements of the court or tribunal where the appeal is being filed. Generally, it includes:
- Name of the court or authority issuing the certificate
- Case number or reference
- Date of filing of the appeal or application
- Statement certifying that the appeal has been filed within the prescribed time limit
- Signature and seal of the authorized officer

- **Letter of Authority:** This document typically includes:
- Name and details of the appellant or applicant
- Name and details of the authorized representative (CA or Advocate)
- Scope of authority granted (to appear, argue, and act on behalf of the appellant in the specific case)
- Date of issuance
- Signature of the authorized representative and sometimes a seal or stamp

3. **Submission:**
- These documents are submitted along with Form 36 (Appeal to the Appellate Tribunal) when filing appeals before the ITAT or similar appellate authorities. They validate the legal standing and authorization of the representative and ensure compliance with procedural requirements, including time limits.

4. **Consultation with Legal Expert:**
- Due to the specific legal nature of these documents and potential variations in format depending on jurisdiction, it's advisable to consult with a legal expert or a practicing advocate who specializes in tax law or appellate procedures. They can provide guidance tailored to your specific case and ensure all requirements are met accurately.

By preparing and submitting the Limitation Certificate and Letter of Authority correctly, you help ensure that your appeal or application progresses smoothly through the legal process without procedural setbacks.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Join the CA Students WhatsApp Community for ICAI Updates, Trending Courses & Notes!

Similar Resolved Queries

Unanswered Queries

Popular
Recent

Trending Online Classes

Direct Tax Laws & International Taxation May 26,Sept 26 & Jan 27

CA Arvind Tuli

Enroll Now
Audit Fast Track Recorded Batch For May 26,Sept 26 & Jan 27

CA Aarti Lahoti

Enroll Now
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English

CA Bhanwar Borana & CA Shubham Keswani

Enroll Now

view all classess

Meet our CAclubindia PRO Members

Rama Krishnan

BARUN PAL

Mikilesh Shah

Aayushi Chauhan

MEHUL M. KEVAT

Subscribe Now

FORM 36 ONLINE FILLING

Similar Resolved Queries

Trending Online Classes

Meet our CAclubindia PRO Members

Quick Links

Browse by Category

Latest Job Openings

Senior Executive

Manager- Finance and Compliance

GST CONSULTANT

GST CONSULTANCY

Accountant

CA Final

Article Assistant

Associate CA