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2013 (7) TMI 685 - ITAT AGRARegistration of Charitable Society under section 12AA of the Income Tax Act - The assessee was directed to produce the books of account, audit report, bills and vouchers to justify the claim of genuineness of activities of the assessee society - No written submissions, books of account, bills and vouchers and other relevant documents justifying the claim of society was furnished – Counsel along with ITP for the appellant argued that on the date of hearing before the ld. CIT, Gwalior, the books of account, bills and vouchers, audit report and evidences of activities of the assessee were furnished - Counsel for the assessee Shri S.M. Sinha filed his personal affidavit, in which he has affirmed to have produced the books of account and all supporting documents before the ld. CIT on the date of hearing - Held that:- Considering the submissions of the ld. counsel for the assessee supported by his personal affidavit, the matter sent for reconsideration at the level of the ld. CIT. Right to practice as Income-tax Practitioner - Section 288(2)(v) & (vi) of the IT Act - Claimed that since retired departmental Officer, therefore, without any certificate of registration as ITP can appear before the Income-tax Authorities and the Tribunal – Held that:- Section 288(2)(v) & (vi) provides the meaning of authorized representative who have passed any accountancy examination recognized by the Board or any person who has acquired such educational qualifications prescribed by the Board in this behalf - Section 50 of the IT Rules provides accountancy examinations recognized in case of departmental officers and such departmental examination shall be conducted by the CBDT under sub-section (4) of section 50 of the IT Rules - Mere possession of educational qualification without conducting departmental examination by the Board itself is not sufficient to have any right to practice as Income-tax Practitioner - Provisions of the IT Act and IT Rules clearly prove that Shri B.D. Giri is not Income Tax Practitioner as recognized in the Income-tax Act and Rules. Therefore, without any certificate of registration in his favour under the above provisions, he cannot practice before the IT authorities and the Tribunal.
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