Applicability of Income tax Act, 2025 and Income Tax Rules 2026 for Appeal filing before ITAT

[PRIYAM KHAMBHATA]

Respected Sir

My client Charitable Trust, has registered u/s. 12A of the Income Tax Act, 1961 for five years ie. AY 2022-23 to AY 2026-27, he has filed application in From 10AB for renewal registration u/s.12A of the Income tax Act, 1961. Such application in Form 10AB has been rejected for Renewal of registration u/s.12AB in the month of March 2026.

Against such rejection of application for Renewal Registration, trust has to file Appeal before Hon'ble ITAT.

My question is that should we apply new rules 2026 for filing appeal before Hon'ble ITAT - Appeal Fees payment in Tax Year 2026-27 as well as New Form fill up in place of Form No.36, since trust registration would be renewed from Tax Year 2026-27.

Please guide me

[Ryan Vaz]

You should file the appeal under the existing Income-tax Act, 1961 and Rule 47 (Form 36), not under the new 2025/2026 framework.

This is because:

• The order rejecting Form 10AB (March 2026) is passed under the 1961 Act.
• The right to appeal crystallizes on the date of the order, so the old law continues to apply.
• New forms/rules under Income-tax Act, 2025 / Rules 2026 will apply prospectively, not to such pending/triggered rights.

[PRIYAM KHAMBHATA]

Respected Ryan Vaz Sir

What about the appeal fees payment in respect of Appeal filing before Hon'ble ITAT

Charitable trust has filed Form 10AB for the AY 2027-28, which rejected by CIT(E). Now, we will have to file Appeal for which year (AY or Tax Year) as well as for which year we have to make payment for appeal fees. As per Income tax Act, 1961 the AY 2026-27 only, whereas in Income tax Act 2025, starting Tax year 2026-27

Please guide me

[FCA Adv amit aggarwal]

appeal fees in ITAT against rejection order of CIT - Rs 500, appeal fees is filled for year in which appeal is filled, it is irrelvant of facts that your matter is related to AY or Tax year 27-28 or 28-29

AI Summary

Appeal filing under existing income tax law governs ITAT challenge to rejected charitable trust registration renewal. Issue concerns the applicability of the Income-tax Act, 2025 and Income-tax Rules, 2026 to an appeal proposed before the ITAT against rejection of renewal of charitable trust registration under Form 10AB. The replies state that the appeal should be filed under the existing 1961 framework because the impugned rejection order was passed under that Act and the right to appeal arises from the date of the order. It is further stated that the new 2025/2026 forms and rules would apply prospectively. On appeal fee, the discussion notes that the fee before the ITAT is to be paid with reference to the year in which the appeal is filed.