Form 187 Income Tax Rules 2026 pdf download and Key points
Form No. 187
[See rules 300, 315 and 329]
Under the Income-tax Rules, 2026, Form No. 187 serves as the prescribed form for filing appeals relating to employee benefit funds. It is governed by Rules 300, 315, and 329.
Here are all the key points regarding Form No. 187:
1. Purpose of the Form Form 187 is used to file an appeal against an adverse order passed by a prescribed Income-tax Authority. Specifically, it handles appeals regarding the refusal to recognise or approve, or the withdrawal or cancellation of recognition or approval, of a Recognised Provident Fund (RPF), a Superannuation Fund, or an Approved Gratuity Fund.
2. Applicability (Who Should File) The form is required to be filed by trustees, employers, or other authorised persons (such as a principal officer or agent) representing the aggrieved fund. The appeal must be verified and signed by this authorised person.
3. Due Date The appeal must be filed within 60 days from the date of communication of the order being appealed against.
4. Structure of the Form The form systematically captures information across several sections:
- Particulars of the appellant: Name, address, PAN, and designation (employer/trustee).
- Details of the fund: Name, registration number, and date of creation.
- Details of the order: The date, issuing authority, and the nature of the decision under dispute (e.g., refusal or withdrawal).
- Grounds of appeal: The factual and legal reasons why the decision should be reversed.
- Relief sought: What the appellant is asking for, such as recognition, restoration, or modification of the order.
- Verification: A signed declaration by the appellant or authorised representative.
5. Mandatory Documents and Fees To successfully file Form 187, the following documents must be attached:
- A certified copy of the disputed order refusing or withdrawing recognition.
- A copy of the original application for recognition/approval.
- Grounds of appeal and supporting documents (e.g., minutes, correspondence, or financial statements).
- Proof of the filing date and an authorisation letter if filed through a representative.
- A challan copy showing the payment of the prescribed appeal fee of ₹1,000.
6. Process Flow and Legal Implications
- Process: The appellant prepares the form, attaches the documents, and submits it to the designated Appellate Authority. The authority acknowledges receipt, may seek clarifications or schedule a hearing, and ultimately issues a final order.
- No Automatic Stay: Filing this appeal does not automatically stay the operation of the adverse order or alter the tax treatment of the fund, unless a stay is specifically granted by the competent authority.
- Outcome: If the appeal is successful, the appellate authority’s final order will grant or restore the fund’s recognition/approval, effective from a specified date.