I'm having the same issue.
Trying to use a mixing board to send audio output from a mic to the Surface. Using a 3.5" 3-pole jack to connect the mixing board to the surface, but because it's a 3-pole jack, the Surface thinks it's regular headphones (shows up in Device Manager) but won't recognize it as audio input.
Is there any way to force the Surface to treat a 3-pole jack as audio in?