On line filing of income tax appeal

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This query is : Resolved

Radhakrishnan K.V. (Querist)

09 January 2017 My client filed online ITR for the AY-2009-10. Received assessment order u/s 147 r.w.s.143(3) on 30-12-2016. Is it possible to file appeal manually?

Radhakrishnan K.V.

Radhakrishnan K.V. (Querist)

19 January 2017 Dear experts,
My doubt is "from which AY a co-operative society, liable to file audit report u/s 44AB, should file appeal online".

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

09 August 2024 ### Filing an Income Tax Appeal

1. **Manual Filing of Appeal for AY 2009-10:**
- **Online Requirement:** For the Assessment Year (AY) 2009-10, the Central Board of Direct Taxes (CBDT) mandates online filing of appeals for certain cases. Generally, appeals should be filed online if the tax return was filed electronically. However, if the appeal needs to be filed manually due to circumstances or system constraints, you should verify with the local Income Tax Office or the appellate authority if manual submission is acceptable in your case.
- **Action Steps:**
1. **Check Online Filing Portal:** Visit the Income Tax e-filing portal and see if you can file the appeal online.
2. **Contact Local IT Office:** If online filing is not feasible, contact the local Income Tax office or appellate authority for guidance on manual filing.

2. **Online Filing Requirement for Co-operative Societies:**
- **Audit Report Under Section 44AB:** For a co-operative society to file an appeal, it must comply with audit requirements under Section 44AB if its gross turnover exceeds the specified limit.
- **Online Appeal Filing Requirement:** Generally, the requirement for online filing of appeals applies to cases where the taxpayer is required to file the return electronically. For co-operative societies, the requirement for online filing of appeals would generally align with the overall electronic filing requirements for the returns.
- **Threshold for Online Filing:** The CBDT has mandated online filing of appeals for AY 2015-16 and onwards. If the co-operative society's assessment year falls within or after AY 2015-16, online filing would be required. For AY 2009-10, manual filing might still be permissible, but checking the current guidelines is crucial.

### Summary and Recommendations:

1. **For Manual Appeal Filing:**
- Check with the local Income Tax office or the appellate authority regarding the possibility of manual filing.
- Ensure all necessary documentation is correctly prepared and submitted according to the instructions provided by the Income Tax office.

2. **For Co-operative Societies:**
- **Audit Report Requirement:** Ensure the audit report under Section 44AB is filed as required.
- **Appeal Filing:** For AY 2015-16 and onwards, online filing of appeals is generally mandatory. For earlier years, verify the specific requirements based on the guidelines in force at that time.

**Consult a Tax Professional:** Given the complexity and varying requirements for appeal filing, consulting a tax professional or legal advisor can provide tailored guidance and ensure compliance with current regulations.

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