2026 (6) TMI 935

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....istration as an Income Tax Practitioner was returned on the ground that he had not furnished proof of having appeared before the Income Tax Authorities for a period of not less than one year as on the date of the application. 2. The learned counsel appearing for the petitioner submitted that the petitioner possesses the educational qualification prescribed under Rule 252 of the Income Tax Rules, 2026, framed as per Section 515 of the Income Tax Act, 2025. According to the learned counsel, Section 515(3) (a) of the Act enumerates the categories of persons who may act as authorised representatives, and the petitioner falls within the ambit of Section 515(3)(a)(vi), having acquired the prescribed educational qualification. It was contended ....

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....ractising before the Income Tax Authorities for not less than one year as on the date of the application. Since the petitioner had not completed the requisite period of practice on the date of his application, the application was rightly returned. It was further submitted that the petitioner would be at liberty to submit a fresh application upon completion of the prescribed period. 4. I have considered the rival submissions made on either side and perused the materials available on record. 5. Section 515 of the Income Tax Act, 2025 enables an assessee, who is entitled or required to attend before any Income Tax Authority or the Appellate Tribunal in connection with any proceeding under the Act, to appear through an authorised represen....

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.... applicant's name in the register and issue a certificate of registration. 8. The petitioner seeks registration under the aforesaid provisions. Admittedly, his earliest recorded appearance before the Income Tax Authorities is on 29.09.2025, whereas the application for registration was submitted on 15.12.2025. Thus, as on the date of the application, the petitioner had not completed one year of practice before the Income Tax Authorities. 9. The contention of the learned counsel for the petitioner is that Rule 257 imposes an additional condition not contemplated under Section 515 of the Act. This contention cannot be accepted. Section 515 deals with the entitlement of a person to act as an authorised representative. The petitioner, ....