Form 118: High Court or Income-tax Appellate Tribunal application format
Source checked 21 October 2026 · Original author: Finin2min Editorial Desk
Purpose, person and period
High Court or Income-tax Appellate Tribunal application format.
The directed departmental officer makes Form 118 application for the section 376 identical-question appeal-deferment process; it is not a taxpayer advance-ruling or ordinary appeal form.
Period gate: This numbered form belongs to the Income-tax Rules, 2026, effective 1 April 2026. The predecessor 8A 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 195; Section 376(2). Physical PDF pp 696-698; printed Gazette pp 2228-2230.
Rule 195 — connected rule text
195. Application under section 376 to defer filing of appeal before Appellate Tribunal or the jurisdictional High Court. — The application referred to in section 376(2), required to be ma de before the Appellate Tribunal or the jurisdictional High Court, as the case may be, shall be made in Form No. 118 by the Assessing Officer.
Completed field illustration
Fictional data, not for filing. A neutral departmental application model identifies the separate section 376 appeal-deferment route for an assumed identical legal question.
| Form field / block | Completed fictional entry |
|---|---|
| Forum / appellant / respondent | Model Tribunal bench / MODEL DEPARTMENTAL AO DESIGNATION / Example Services LLP, synthetic ZZZFE0000Z, Pune |
| Relevant TY / returned income / first-appellate order | 2026-27 / Rs 10,00,000 / MODEL first-appellate order dated 1 June 2029 |
| Receipt date / section 376(3) application period | 1 June 2029, assumed / 120 days; model last date 29 September 2029, before holiday/exclusion analysis |
| Relevant question / tax effect | Hypothetical capital-versus-revenue character of the same software licence / Rs 31,200 assumed tax effect on Rs 1 lakh issue |
| Other-case details | Same hypothetical LLP in MODEL-HC-118, not a real case; assumed question pending before jurisdictional High Court |
| Declaration / acceptance facts | Statutory collegium/Commissioner direction and taxpayer acceptance assumed solely to identify the route; no official decision or consent executed |
| Proposed date / verification | 1 September 2029, hypothetical / MODEL DEPARTMENT ROLE, NOT FILED, 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
- The 120-day application window is distinct from ordinary Tribunal-appeal limitation.
- Form 118 is the departmental section 376 procedure; Form 117 is the taxpayer’s section 375 declaration.
No departmental decision, court case, taxpayer consent or deferment is actually created. The later appeal consequence follows section 376(5)-(6) on actual communication of the other-case final decision.
Prepare, furnish and retain
- Use the form identity and period above, then determine the person who prepares, issues or verifies it from Rule 195. 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 118 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.