Form 116: Memorandum of cross-objections to the Appellate Tribunal
Source checked 21 October 2026 · Original author: Finin2min Editorial Desk
Purpose, person and period
Memorandum of cross-objections to the Appellate Tribunal.
The respondent to the other party’s Tribunal appeal furnishes Form 116 within the section 362(4) notice-receipt period, or seeks condonation where available; a cross-objection has no statutory appeal fee.
Period gate: This numbered form belongs to the Income-tax Rules, 2026, effective 1 April 2026. The predecessor 36A is a concordance, not permission to change an earlier-year filing into a new-law form. For earlier periods, use the applicable 1961 Act form and saved procedure.
Controlling rule and source pages
Rule 193; Section 362(4). Physical PDF pp 690-693; printed Gazette pp 2222-2225.
Rule 193 — connected rule text
193. Form of appeal and memorandum of cross -objections to Appellate Tribunal under section 362. — (1) An appeal under section 362(1) or (2) to the Appellate Tribunal shall be made in Form No.115, and where the appeal is made by the assessee, the form of appeal, the grounds of appeal and the form of verification appended thereto, shall be signed by the person specified in rule 167(3). (2) A memorandum of cross-objections under section 362(4) to the Appellate Tribunal shall be made in Form No. 116, and where the memorandum of cross -objection is made by the assessee, the form of memorandum of cross - objections, the grounds of cross -objections and the form of verification appended thereto, shall be signed by the person specified in rule 167(3).
Completed field illustration
Fictional data, not for filing. A hypothetical taxpayer responds to notice of a departmental Tribunal appeal by filing a cross-objection on a distinct adverse part of the same order.
| Form field / block | Completed fictional entry |
|---|---|
| Caption / original appeal / cross-objection number | Model Tribunal / MODEL-DEPT-APPEAL-116, assumed notice reference / cross-objection number left for Tribunal allocation |
| Parties / TY | Department MODEL AO ROLE as appellant; Priya Arun Sharma, synthetic ZZZPS0000Z as respondent / 2026-27 |
| First-appellate order / original assessment | Model order dated 1 September 2028 / section 270(10), assumed |
| Row 18: departmental-appeal notice received | 10 October 2028, hypothetical |
| Cross-objection due / proposed filing date | 9 November 2028 / 1 November 2028, assuming ordinary thirty-day computation and no other exclusion |
| Income / distinct adverse addition / tax effect | Assessed Rs 14,00,000 / remaining disputed Rs 1,00,000 / Rs 31,200 on assumed 30% marginal slab plus 4% cess |
| Ground / delay | Challenge to that distinct Rs 1 lakh expense disallowance / No delay |
| Fee / verification | No cross-objection fee under section 362(7) / NOT SIGNED |
This illustrates the named fields, not every possible schedule. Use the complete official extract for additional applicable fields, annexures and verification. “Not signed” means no professional certification or authority action has occurred.
Reconcile the example
- Thirty days after assumed receipt on 10 October runs to 9 November in this model.
- 1,00,000 × 30% × 1.04 = 31,200 assumed tax effect.
- The cross-objection is linked to the other party’s appeal, not treated as an unrelated fresh appeal.
Actual notice receipt and scope matter; delay requires sufficient-cause condonation. This is a neutral selected-field model and does not supply a real appeal number, signed grounds or court filing.
Prepare, furnish and retain
- Use the form identity and period above, then determine the person who prepares, issues or verifies it from Rule 193. An authority-issued order is not an applicant filing.
- Collect the records that support the actual fields in the example; keep any mandatory schedules and annexures specified in the complete source form.
- Reconcile dates, amounts, units and identifiers to the underlying records. Preserve the applicable rule version and any later correcting notification.
- Where the rule prescribes electronic furnishing, use the current official utility/schema and authorised verification. A local PDF does not produce a portal acknowledgement.
- Retain the submitted version, supporting schedules and actual acknowledgement or issued certificate/order, as applicable. This fictional model supplies none of those evidential outcomes.
Download the correct documents
Official Form 116 source extract Filled sample — fictional field illustration
The official extract preserves source pages; later amendments are supplied with affected forms. Read the April corrigendum where its printed-page corrections apply. The filled field illustration is an educational model and cannot be filed.
Primary sources
Questions readers ask
Does this sample prove approval, filing or a professional conclusion?
No. It completes the named fields using synthetic facts. It has no real signature, DSC, approval or acknowledgement.
Can I use the legacy form number for a current tax-year obligation?
Establish the governing period first. A predecessor number is a cross-reference; earlier-year procedures and current-year forms must be kept distinct.