Income Tax Form 116: Form of memorandum of cross-objections to Appellate Tribunal

Form 116, introduced under Section 362 of the Income-tax Act, 2025, replaces Form 36A and is used for filing a memorandum of cross-objections before the Income-tax Appellate Tribunal (ITAT). It enables a respondent—whether an assessee, the Income Tax Department, or a deductor—to raise objections against an appeal filed by the opposite party without filing a separate appeal. Filing Form 116 is optional but must be done within 30 days of receiving notice of appeal and can only be filed in relation to an existing appeal. The form requires detailed information about parties, appeal particulars, disputed amounts, and grounds of objection, each with corresponding tax effect. It must be filed electronically and cannot be revised after submission. In case of delay, a condonation request must be provided. Form 116 ensures comprehensive adjudication of disputes, allows efficient defence of appeals, and reduces multiplicity of proceedings by enabling all issues to be addressed together.

Income Tax Department
Ministry of Finance, Government of India

FAQs on Income Tax Form 116: Form of memorandum of cross-objections to Appellate Tribunal

Form 116 – Frequently Asked Questions

Form of memorandum of cross-objections to the Appellate Tribunal

Q1. What is Form 116?

Ans:

On filing of the appeal to the ITAT by the taxpayer or by the Assessing Officer (as the case may be) the opposite party will be intimated about the appeal and the opposite party has to file a memorandum of cross objection with the ITAT.

Form 116 is the prescribed form for filing a memorandum of cross-objections before the Income-tax Appellate Tribunal (ITAT) in respect of an appeal filed by the opposite party, in accordance with the provisions of the Income-tax Act, 2025 and the Income-tax (Appellate Tribunal) Rules.

Q2. Who can file Form 116?

Ans:

Form 116 can be filed by a respondent to an appeal before the Appellate Tribunal, including:

• An assessee, or
• The Income-tax Department, or
• Government deductors,

who wishes to file cross-objections against the order appealed against

Q3. Is filing of Form 116 mandatory?

Ans:

No. Filing of Form 116 is optional.

It is required only if the respondent intends to file cross-objections in response to an appeal filed before the Appellate Tribunal.

Q4. What is the time limit for filing Form 116?

Ans:

The memorandum of cross objection is to be filed within a period of 30 days of receipt of notice.

Q5. Can Form 116 be filed independently of an appeal?

Ans:

No. A memorandum of cross-objections in Form 116 can be filed only in relation to an appeal already filed before the Appellate Tribunal and for which a notice of appeal has been received by the respondent.

Q6. What details are required in Part A of Form 116?

Ans:

Part A requires personal and identification details of the appellant in the cross-objection, including:

• Name or designation
• PAN (where applicable)
• TAN (where applicable)
• Complete address
• Contact details such as landline, mobile number, and email ID

The name and address must be furnished strictly in accordance with the notes to the form. In cases where the Department is the appellant, the designation and office details of the officer concerned may be furnished.

Q7. What information is required in Part B of Form 116?

Ans:

Part B requires details of the respondent to the cross-objection, including:

• Name or designation
• PAN or TAN, as applicable
• Address and contact details

In cases where the Department is the respondent, the designation and office details of the officer concerned may be furnished.

Q8. What information is required to be provided in Part C (Appeal Details)?

Ans:

Part C requires furnishing of:

• Appeal number allotted by Tribunal to which the cross- objection relates
• Relevant tax year or block period
• Total income declared for the relevant period
• Details of the order appealed against, including section, date of order, and nature of order
• Date of service of notice/order
• Name of the income-tax authority passing the order
• Details of Jurisdictional Assessing Officer

Q9. How is “tax effect” to be computed for the purpose of Form 116?

Ans:

The tax effect shall be computed in accordance with Note 11 to Form 116, being the difference between:

• Tax on the total income assessed, and
• Tax that would have been chargeable had the disputed issues not been considered,

including applicable surcharge and cess but excluding interest unless the levy of interest itself is in dispute.

Q10. Are grounds of cross-objection required to be stated separately?

Ans:

Yes. Each ground of cross-objection must be:

• Stated concisely
• Numbered consecutively
• Accompanied by the corresponding tax effect

Q11. Can multiple grounds be raised in Form 116?

Ans:

Yes. Multiple grounds of cross-objection may be raised, and additional rows may be used where required. The total tax effect must be reported after aggregating the tax effect of applicable grounds.

Q12. What is to be done if there is a delay in filing Form 116?

Ans:

If there is a delay in filing the memorandum of cross-objections, the respondent must:

• Select “Yes” in the relevant field, and
• Upload a separate statement setting out the grounds for condonation of delay.

Q13. Can Form 116 be filed electronically?

Ans:

Form 116 may be filed electronically through the ITAT e-Filing portal.

Q14. In which language should Form 116 be filed?

Ans:

The memorandum of cross-objections shall be filed:

• In English, or
• In Hindi, at the option of the respondent, where the Bench is located in a State notified for the purposes of rule 5A of the Income-tax (Appellate Tribunal) Rules.

Q15. Who can sign and verify Form 116?

Ans:

Person who is competent to sign Form 36 (i.e., form of appeal) has to sign and verify the memorandum of cross objections Thus, Form 116 must be signed by:

• The appellant in the cross-objection, or
• An authorised representative, where applicable,

In case of appeal by the taxpayer, the form is to be verified by the person authorized to verify the return of income under section 265.

Q16. Can Form 116 be revised after filing?

Ans:

No. Once Form 116 is filed before the Appellate Tribunal, it cannot be revised.

Care should be taken to ensure correctness and completeness before submission.

Q17. Why is Form 116 important?

Ans:

Form 116 enables:

• Effective defence of an appeal before the Tribunal
• Raising of independent objections without filing a separate appeal
• Complete adjudication of issues arising from the impugned order
• Reduction of multiplicity of proceedings

Guidance Note on Income Tax Form 116: Form of memorandum of cross-objections to Appellate Tribunal

Form of memorandum of cross-objections to the Appellate Tribunal

Purpose

Form No. 116 is prescribed for filing a memorandum of cross-objections before the Income-tax Appellate Tribunal (ITAT) in respect of an appeal filed by the opposite party.

The form enables a respondent to raise objections against any part of the order appealed against without filing a separate appeal. The information furnished in the form facilitates structured presentation of disputed issues before the Tribunal.

Who Should File

Form No. 116 may be furnished by a respondent to an appeal before the Income-tax Appellate Tribunal, including:

• An assessee/deductor
• The Income-tax Department

who intends to file cross-objections against the order appealed against.

A memorandum of cross-objections may be filed only in relation to an appeal already filed before the Appellate Tribunal and after receipt of the notice of appeal from the Tribunal.

What is the due date for filing the Form?

Form No. 116 shall be furnished within thirty days from the date of receipt of the notice of appeal filed by the appellant

Structure of Form

Form No. 116 broadly consists of the following parts:

1. Part A – Appellant’s Personal Information

2. Part B – Respondent’s Personal Information

3. Part C – Appeal / Cross-objection Details

4. Part D – Amount disputed in cross-objection

5. Part E – Grounds of cross-objection

6. Part F – Cross-objection filing details

7. Verification

These sections capture the relevant details required for filing and processing a memorandum of cross-objections before the Tribunal.

What are the documents required to file the Form

The memorandum of cross-objections in Form No. 116 may be accompanied by the following documents:

1. Copy of the order appealed against.

2. Copy of the appeal filed before the Tribunal by the opposite party.

3. Copies of relevant orders of the Assessing Officer or other authority concerned.

4. Supporting documents relevant to the issues raised in the cross-objection.

5. Statement explaining the grounds for condonation of delay, where applicable.

These documents assist the Tribunal in examining the issues raised in the cross-objections.

What is the process flow of filing Form

The process flow broadly involves the following steps:

1. The respondent receives notice of appeal filed before the Income-tax Appellate Tribunal.

2. If the respondent intends to file cross-objections against any part of the order appealed against, Form No. 116 is prepared by furnishing the required details relating to the appeal, tax year or block period and disputed issues.

3. The respondent specifies the disputed amounts and furnishes the grounds of cross-objection, stating each ground separately along with the corresponding tax effect.

4. Where there is delay in filing the memorandum of cross-objections, the grounds for condonation of delay are provided and uploaded.

5. The completed form is furnished electronically through the ITAT e-filing system in the prescribed manner.

6. Upon submission, the memorandum of cross-objections is registered in the appeal proceedings before the Tribunal.

Outcome of Processed Form

Upon processing of the form:

• The memorandum of cross-objections becomes part of the appeal proceedings before the Income-tax Appellate Tribunal.
• The Tribunal examines the objections raised by the respondent along with the appeal filed by the appellant.
• The issues raised in the appeal and cross-objections are adjudicated together in accordance with the provisions governing appellate proceedings under the Act.

Common Changes made across Forms

1. To make Forms system-friendly and enable e-filing and uploading, certain anomalies found due to grouping of Name, Designation, Address, PAN and Aadhaar number have been separated into different boxes.

2. Assessment / Financial / Previous year or years have been replaced with Tax year or years, wherever appearing in the Form/Annexure.

3. Sections, Clauses and Schedules changes as per the Income-tax Act, 2025.

4. Currency symbol “Rs.” has been replaced with “₹”.