Whether Registration as an INCOME TAX PRACTITIONER mandatory?

As per my view no need registration by CA...

Except CA can register as I-TRP also it's not mandatory.

Sir not a CA yet... Just CA INTER and B.COM...In that scenario do I need to get myself registered as ITP?

Not mandatory...

yes ofcourse...

As you are a commerce graduate, you can appear before Income tax authorities..refer section 288 of the income tax act

It is not mandatory to register as ITP. Rule 55 says "Who ever wishes to register can apply for registration" in that context Who ever does not wish to register need not to registered. in support of the above, the findings of the Hon'ble ITAT Chennai in ITA No. 1331/Chennai/2010 may be referred. it was categorically held that it was not necessary to register.