Certificate as ITP issued by CIT, mandatory to practice before Revenue authorities and ITAT

Certificate of registration as “Income Tax Practitioner” (ITP) issued by CIT, mandatory to practice before Revenue authorities and ITAT; Mere possession of educational qualification or passing prescribed exams not sufficient; Without certificate of registration from CIT, person not authorised to appear before Revenue and ITAT; Filing of combined power of attorney by advocate and ITP, a wrong practice; Urges advocates /members of bar not to sign blank order-sheet in proceedings; CIT provided no reason for rejection of registration application u/s 12AA other than no show of documents; In absence of reasoned order for rejection and contrary personal affidavit from representative, matter restored to CIT : Agra ITAT in Samagra Vikas Mahila Samiti

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