Income Tax Practitioner registration requires one year's practice before tax authorities, and the application was lawfully returned.

Rule 257 validly requires an applicant for registration as an Income Tax Practitioner to prove at least one year's practice before the Income Tax Authorities on the date of application, in addition to satisfying the educational qualification under Section 515(3)(a). The applicant had the prescribed qualification and could act as an authorised representative, but his first recorded appearance was only shortly before the application date, so the one-year practice condition was not met. The return of the registration application was therefore lawful, and the challenge failed.

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Issues: Whether the return of the application for registration as an Income Tax Practitioner was valid for want of one year's practice before the Income Tax Authorities.

Analysis: Section 515 of the Income-tax Act, 2025 and Rule 252 of the Income-tax Rules, 2026 govern the entitlement to act as an authorised representative, while Rules 255 to 257 govern the maintenance of the register of Income Tax Practitioners and the grant of certificates of registration. The applicant admittedly possessed the prescribed educational qualification and could act as an authorised representative, but his earliest recorded appearance was on 29.09.2025 and the application for registration was made on 15.12.2025. Rule 257 requires, in addition to satisfying Section 515(3)(a), proof of practice before the Income Tax Authorities for not less than one year on the date of application. That requirement operates as a registration condition and is not inconsistent with Section 515.

Conclusion: The return of the application was held to be lawful, and the challenge failed.

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