Form 187: Appeal against refusal or withdrawal of recognition or approval for provident, superannuation or gratuity funds
Source checked 21 October 2026 · Original author: Finin2min Editorial Desk
Purpose, person and period
Appeal against refusal or withdrawal of recognition or approval for provident, superannuation or gratuity funds.
The employer appeals the applicable recognition/approval refusal or withdrawal to the CBDT in Form 187, attaching the actual order/application, supported grounds and prescribed challan fee.
Period gate: This numbered form belongs to the Income-tax Rules, 2026, effective 1 April 2026. The predecessor 42, 43, 44 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 300, Rule 315, Rule 329; . Physical PDF pp 967-968; printed Gazette pp 2499-2500.
Rule 300, Rule 315, Rule 329 — connected rule text
300. Appeal under paragraph 13(1) of Part A of Schedule XI to the Act.– An appeal under paragraph 13(1) of Part A of Schedule XI to the Act shall be made in Form No. 187 and shall be verified in t he manner indicated therein and shall be accompanied by a fee of ₹ 1000.
Rule 300, Rule 315, Rule 329 — connected rule text
315. Appeal under paragraph 9(1) of Part B of Schedule XI to the Act in case of superannuation fund. – An appeal under paragraph 9(1) of Part B of Schedule XI to the Act shall be made in Form No. 187 and shall be verified in the manner indicated therein and shall be accompanied by a fee of ₹ 1000.
Rule 300, Rule 315, Rule 329 — connected rule text
329. Appeal under Paragraph 9(1) of Part B of Schedule XI to the Act in case of gratuity fund.– An appeal under paragraph 9(1) of Part B of Schedule XI to the Act shall be made in Form No. 187 and shall be verified in the manner indicated therein and shall be accompanied by a fee of ₹1000.
Completed field illustration
Fictional data, not for filing. A fictional employer appeals a hypothetical refusal to recognise its provident fund and asks only for recognition, not continuation of a recognition never granted.
| Form field / block | Completed fictional entry |
|---|---|
| Part A: employer / PAN / address / business | Example Employer Ltd / synthetic ZZZCE0000Z / 10 Model Road Pune / manufacturing |
| Part B: fund / authority / decision | Provident fund / Commissioner / refusal of recognition, hypothetical MODEL-ORDER-187 dated 1 October 2026 |
| Original application / order copies | 1 June 2026 / model copies only; no real proceeding |
| Grounds | Hypothetical order overlooked the irrevocability clause and the investment annexure already supplied; identify actual clause and record if a real appeal |
| Relief / fee / date | Accord recognition / Rs 1,000 through MODEL-CHALLAN-187, not cheque/draft / 21 October 2026 |
| Verification / signature | Authorised employer officer NOT SIGNED or lodged |
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 requested remedy accords with refusal of initial recognition, rather than withdrawal of an existing approval.
Grounds must address the actual order, record, statutory time limit and the relevant fund branch. This model is not a success prediction or an extension of limitation; real payment and service evidence are essential.
Prepare, furnish and retain
- Use the form identity and period above, then determine the person who prepares, issues or verifies it from Rule 300, Rule 315, Rule 329. 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 187 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.