The Income Tax Department has issued guidance on Form 187, which is prescribed for filing appeals in matters relating to provident funds, superannuation funds, and gratuity funds under the Income-tax Act, 2025. The form is used where an order has been passed by the competent authority refusing recognition, withdrawing recognition, or denying approval of such employee benefit funds. It enables trustees, employers, or authorised representatives to seek reconsideration of adverse decisions before the designated appellate authority.
Form 187 requires detailed information including particulars of the appellant, details of the fund, and specifics of the order being challenged. The applicant must also provide grounds of appeal and specify the relief sought, such as restoration or grant of recognition. Supporting documents, including a copy of the order under appeal, original application, and relevant records, are mandatory, along with proof of fee payment.
The appeal must be filed within 60 days from the date of communication of the order. Filing of the appeal does not automatically stay the operation of the order unless specifically granted. The form may be filed electronically where notified.
Upon examination, the appellate authority may confirm, modify, or reverse the original decision. The outcome determines the recognition status of the fund and its compliance position under the law.
Income Tax Department
Ministry of Finance, Government of India
FAQs on Income Tax Form 187 (Earlier Form 42, 43, 44): Appeal against refusal to recognize or withdrawal of recognition from a provident fund/refusal to approve or withdrawal of approval from a superannuation fund or from a gratuity fund
Appeals relating to provident fund , Superannuation Fund and gratuity fund matters
FAQ 1: What is Form 187 ?
Form 187 is a prescribed form for filing appeals under the Income-tax Act, 2025 in matters relating to provident fund , Superannuation Fund and gratuity fund, including appeals against orders passed by the prescribed income-tax authority affecting recognition, approval, Rejection or withdrawal of recognition or related status of such funds.
FAQ 2: Who is required to use Form 187 ?
These forms are required to be used by trustees, employers, or other authorised persons representing:
- Recognised Provident Funds (RPFs),
- Superannuation Fund or,
- Approved Gratuity Funds
where an appeal is being preferred against an order passed by the competent authority under the Act.
FAQ 3: In what situations are Form 187 to be filed?
Form 187 is to be filed where an assessee or fund seeks to appeal against an order relating to matters such as:
- Refusal of recognition or approval,
- Withdrawal or cancellation of recognition or approval,
- Any other adverse order passed under the relevant provisions governing employee benefit funds.
FAQ 4: Is Form 187 separate form or part of a combined framework?
Form 187 form part of a combined appellate framework, with specific type of appeal or authority as prescribed under the Income-tax Act, 2025 and the Income-tax Rules.
FAQ 5: Who is the appellate authority for appeals filed in Form 187?
The appellate authority shall be the authority specified in the Act or the Rules for the particular category of order being appealed against. The form requires the appellant to clearly mention the authority whose order is under appeal and the appellate forum before which the appeal is filed.
FAQ 6: What information is required to be furnished in Form 187?
The forms generally require:
1. Particulars of the appellant – Name, address, PAN, and designation (employer/trustee).
2. Details of the order appealed against – Date, issuing authority, and nature of decision (refusal/withdrawal).
3. Grounds of appeal – Factual and legal reasons why the decision should be reversed.
4. Relief sought – Recognition, restoration, or modification of the order.
5. Verification – Signed declaration by the appellant or authorised representative.
FAQ 7: Is filing of supporting documents mandatory?
Yes, following documents are required to be filed along with the form:
- Copy of the order refusing or withdrawing recognition.
- Copy of the original application for recognition/approval
- Grounds of appeal and supporting documents (minutes, correspondence, financial statements, etc.).
- Proof of filing date and authorisation letter if filed through an agent or representative.
- Challan copy in respect of fee payment of Rs. 1000.
FAQ 8: Is there a time limit for filing appeals in Form 187?
Yes. Appeals must be filed within 60 days from the date of communication of the order being appealed against.
FAQ 9: Can the appeal be filed electronically?
Where electronic filing has been notified, Form 187 is required to be filed electronically in the manner specified by the Board. Until such notification, filing shall be done in the prescribed mode.
FAQ 10: Does filing an appeal automatically stay the operation of the order appealed against?
No. Filing of an appeal does not by itself operate as a stay of the order appealed against, unless a stay is specifically granted by the competent authority in accordance with law.
FAQ 11: Who must verify and sign Form 187?
The forms must be verified and signed by the authorised person as prescribed under the Act, such as:
- The employer,
- A trustee,
- A principal officer, or
- Any other person authorised to act on behalf of the fund.
FAQ 12 : Does filing an appeal affect the tax treatment of the fund or its members?
The tax consequences, if any, shall be governed by the final outcome of the appeal and the applicable provisions of the Act. Filing of the appeal does not by itself alter taxability unless specifically provided.
FAQ 14: Where can the latest version of Form 187 be accessed?
The latest notified versions of Form 187 is available on the official income-tax portal or as notified by the Central Board of Direct Taxes.
Guidance Note on Income Tax Form 187 (Earlier Form 42, 43, 44): Appeal against refusal to recognize or withdrawal of recognition from a provident fund/refusal to approve or withdrawal of approval from a superannuation fund or from a gratuity fund
FORM NO. 187
[See rule 300, 315, 329]
Appeal against refusal to recognise or withdrawal of recognition from a recognised provident fund/ refusal to approve or withdrawal of approval from a superannuation fund or from a gratuity fund.
1. Purpose
Form 187 is used to file an appeal against an order by the prescribed Income-tax Authrotiy against refusal to recognise or withdrawal of recognition from a recognised provident fund/ refusal to approve or withdrawal of approval from a superannuation fund or from a gratuity fund. (hereafter all three referred as Fund).
It enables the employer or trustees to seek reconsideration of the decision by the appellate authority , depending on the jurisdiction.
2. Who Should File
- Employers or Trustees of a fund trust whose application for recognition has been refused.
- Trustees of a Fund whose recognition has been withdrawn.
- Authorised representatives acting on behalf of such employers or trusts.
3. Frequency & Due Dates
- Frequency: Filed only when an adverse order (refusal or withdrawal of recognition) is issued.
- Due Date: Must be filed within 60 days from the date of communication of the order being appealed against.
4. Structure of this Form
Form 187 typically includes the following sections:
1. Particulars of the appellant , Name, address, PAN, and designation (employer/trustee).
2. Details of the fund, Name, registration number, and date of creation.
3. Details of the order appealed against , Date, issuing authority, and nature of decision (refusal/withdrawal).
4. Grounds of appeal, Factual and legal reasons why the decision should be reversed.
5. Relief sought , Recognition, restoration, or modification of the order.
6. Verification, Signed declaration by the appellant or authorised representative.
5. Documents Required to File this Form
- Copy of the order refusing or withdrawing recognition.
- Copy of the original application for recognition
- Grounds of appeal and supporting documents (minutes, correspondence, financial statements, etc.).
- Proof of filing date and authorisation letter if filed through an agent or representative.
- Challan copy in respect of fee payment of Rs. 1000.
6. Filing Count
- Filed only once per order of refusal or withdrawal.
7. Process Flow of Filing this Form
1. Prepare Form 187 with details of the fund and grounds of appeal.
2. Attach the necessary documents, including a certified copy of the order under dispute.
3. Submit the appeal to the designated Appellate Authority.
4. The authority acknowledges receipt and may schedule a hearing or seek clarifications.
5. After examination, a final order is issued, confirming, modifying, or reversing the earlier decision.
8. Outcome of Processed Form
- If appeal is allowed: The fund is granted recognition or its recognition is restored, effective from a specified date.
- If appeal is rejected: The order of refusal or withdrawal stands, and the fund remains unrecognised.
- If partially allowed: Certain conditions may be imposed for recognition, such as amendments to PF rules or compliance undertakings.
