Mere possession of educational qualification without undergoing departmental examination is not sufficient to have any right to practice as Income Tax Practitioner. Representative can’t appear before revenue authorities without any certificate of registration as Income Tax Practitioner (‘ITP’)
1) Mr. Y (representative of assessee) was not advocate registered with the State Bar Council. Therefore, he should not have claimed that since he was retired departmental Officer, therefore, without any certificate of registration as ITP he could appear before the Income-tax Authorities and the Tribunal;
2) He had also admitted that though he was practicing in Gwalior, but he was not registered with the CIT, Gwalior. His claim was totally wrong and his conduct was liable to be impeached. Section 288(2)(v) & (vi) provides the meaning of ‘authorized representative’ who have passed any accountancy examination recognized by the Board or any person who has acquired such educational qualifications prescribed by the Board in this behalf;
3) Mere possession of educational qualification without undergoing departmental examination by the Board isn’t sufficient to have any right to practice as ITP. According to Rule 53, 54 and 55 of the IT Rules, the Chief CIT or the CIT shall have to maintain prescribed form to register ITP to whom certificate is issued;
4) The person, who claims to be registered as ITP shall have to file proper application supported by documents to prove his accountancy examination recognized and educational qualifications achieved by him as per Rules;
5) The above provisions of the IT Act and IT Rules clearly prove that Mr. Y is not ITP as provided in the Income-tax Act and Rules. Therefore, without any certificate of registration in his favour under the above provisions, he couldn’t practice before the IT authorities and the Tribunal - SAMAGRA VIKAS MAHILA SAMITI V. CIT [2013] 35 taxmann.com 390 (Agra - Trib.).)
1) Mr. Y (representative of assessee) was not advocate registered with the State Bar Council. Therefore, he should not have claimed that since he was retired departmental Officer, therefore, without any certificate of registration as ITP he could appear before the Income-tax Authorities and the Tribunal;
2) He had also admitted that though he was practicing in Gwalior, but he was not registered with the CIT, Gwalior. His claim was totally wrong and his conduct was liable to be impeached. Section 288(2)(v) & (vi) provides the meaning of ‘authorized representative’ who have passed any accountancy examination recognized by the Board or any person who has acquired such educational qualifications prescribed by the Board in this behalf;
3) Mere possession of educational qualification without undergoing departmental examination by the Board isn’t sufficient to have any right to practice as ITP. According to Rule 53, 54 and 55 of the IT Rules, the Chief CIT or the CIT shall have to maintain prescribed form to register ITP to whom certificate is issued;
4) The person, who claims to be registered as ITP shall have to file proper application supported by documents to prove his accountancy examination recognized and educational qualifications achieved by him as per Rules;
5) The above provisions of the IT Act and IT Rules clearly prove that Mr. Y is not ITP as provided in the Income-tax Act and Rules. Therefore, without any certificate of registration in his favour under the above provisions, he couldn’t practice before the IT authorities and the Tribunal - SAMAGRA VIKAS MAHILA SAMITI V. CIT [2013] 35 taxmann.com 390 (Agra - Trib.).)
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