The author of this Article is, undoubtedly, sure that the readers might have heard about “Old wine in a new Botlle”. Yes, this article is nothing but understanding the ‘Old Perspective of the Judgment of the AGRA Bench of ITAT with a New Perception’.
The Print & Media had hailed the much ado about, by only paying their attention towards a ‘part & parcel’ of the Judgment, which may very particularly enable to understand as “none will be entitled for appearing / attending / practicing before the Income Tax Authorities without Registering as an Income Tax Practitioner with the CIT.” spelled out in the Judgment of the Hon’ble ITAT, Agra Bench in Samagra Vikas Mahila Samiti vs. CIT (ITA No.133/Agra/2013) dated 09-07-2013. This kind of publicity may be a proof to say that anything yields ‘Good’ to the Citizens is being kept in ‘dark’ and quite opposite to it, is to gain popularity.
Para 4 of the Judgment of Hon’ble ITAT, Agra Bench read as “. . . . The ld. DR also referred to Rule 49 to 58 of the IT Rules to say that for ITP, there should be registration and certificate issued by the concerned CIT/CCIT, otherwise Shri B.D. Giri, ITP has no right to practice before the Income-tax Authorities or before the Tribunal”. By considering only the contents of Para 4 of the Judgment, saying/publishing as “none will be entitled for appearing / attending / practicing before the Income Tax Authorities without Registering as an Income Tax Practitioner with the CIT.” is very wrong and very most hazardous as well.
If we consider the para 9 of the Judgment it sounds and will echo differently. The para 9 of the Judgment of Hon’ble ITAT, Agra Bench read as “. . . . 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. When CCIT or the CIT are satisfied that such person fulfills the requirement of section 288(2) of the IT Act, the ITP would be registered with the CCIT/CIT and a certificate of registration to practice shall be granted in his favour.”.
The selected sentence and the contents thereof are emphasizing that mere “fulfilling the requirement of section 288(2) of the IT Act, the ITP would be registered with the CCIT/CIT and a certificate of registration to practice shall be granted in his favour”.
Therefore, the Jurisdictional Pr CIT must issue the ‘Certificate to Practice’ to the Applicants, who have submitted their Applications in Form No.39 by enclosing the proof in lieu of “requirement of Section 288(2) of the Income Tax Act, 1961” only.
