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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