Away fans have not been present at recent Old Firm derby matches, including Celtic's 1-0 win at Ibrox in September, due to a ticketing dispute over fan safety.
In a statement on Tuesday, Rangers said they were "extremely disappointed" at not having fans in attendance despite winning a case put to a Scottish Professional Football League (SPFL) board sub-committee.
"The sub-committee agreed with Rangers that Celtic FC's stance of providing zero tickets to Rangers' fans was unreasonable," Rangers added.
"Despite the fact that the sub-committee agreed with Rangers, the sub-committee was unwilling to determine what a 'reasonable' number of tickets for the fixture would be.
"The sub-committee was unable to determine this reasonable number due to the fact that the other party had not submitted enough evidence on this issue, despite having ample opportunity to do so in the weeks and months leading up to the hearing.
"Rangers' position has always been clear. We want away fans from all clubs at our stadium and wish for that to be reciprocated when we travel to other clubs' grounds," Rangers said.
Celtic said they stood by their decision, citing recent safety concerns at both grounds.
"Given the recent serious safety and matchday issues which our fans have experienced at fixtures at Ibrox and Celtic Park, Celtic's position on this matter has been very clear," Celtic said in a statement.
"We are pleased that the sub-committee recognised the importance of safety and matchday experience issues in considering the question of a reasonable allocation for both fixtures.
"While respecting the ongoing process, Celtic stands by its decision not to allocate any tickets for away supporters for the match on December 30th."
The club, however, appeared open to changing their stance in 2024.
"Celtic will continue to focus on the importance of safety and matchday experience issues as we look to address reasonable allocations at Celtic Park and Ibrox from next year, in a responsible manner," they said.
Rangers are second in the league standings with 37 points from 16 games, five behind leaders Celtic, who have played 18 matches.