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

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....pplicability of Income tax Act, 2025 and Income Tax Rules 2026 for Appeal filing before ITAT <br> Query (Issue) Started By: - PRIYAM KHAMBHATA Dated:- 2-5-2026 Income Tax <br> Got 3 Replies <br> Income Tax<br> <br> 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 rene....

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....wal 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 ....

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....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 --Reply By: FCA Adv amit aggarwal The Reply: 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 --Repl....

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....y By: Ryan Vaz The Reply: 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 / Rule....

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....s 2026 will apply prospectively, not to such pending/triggered rights. --- Sub-Reply By: PRIYAM KHAMBHATA The Sub-Reply: 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 y....

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....ear 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 <br>***<br> Discussion Forum - Knowledge Sharing....