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

AI Summary

Charitable trust registration renewal appeal raises questions on new ITAT filing form, fee, and rules applicability. A charitable trust registered under section 12A for AY 2022-23 to AY 2026-27 filed Form 10AB seeking renewal under section 12AB, but the application was rejected in March 2026. The issue raised is the procedural framework for filing an appeal before the ITAT against that rejection, including whether the appeal must follow the Income-tax Act, 2025 and the Income Tax Rules, 2026, the applicable appeal fee, and whether the new prescribed form replaces Form No. 36 for a renewal period beginning from tax year 2026-27.