ICAI Acknowledges SC Verdict Abolishing 25-Year Experience Norm for Appointment as ITAT Accountant Member
ICAI recognised that the Court’s declaration that the 25-year threshold was arbitrary and unconstitutional matches CAs with advocates in tribunal eligibility criteria, since the Court had previously struck down a similar 25-year minimum for advocates.
The Institute of Chartered Accountants of India ( ICAI ) has acknowledged the landmark verdict of the Supreme Court of India that has abolished the long-standing requirement of 25 years’ experience for appointment of Chartered Accountants as Member (Accountant/Technical) of the Income Tax AppellateTribunal (ITAT).
By way of this acknowledgment, ICAI recognised that the Court’s declaration that the 25-year threshold was arbitrary and unconstitutional matches CAs with advocates in tribunal eligibility criteria, since the Court had previously struck down a similar 25-year minimum for advocates.
The accounting body, in its ‘X’ post shared that “ICAI gratefully acknowledges the Hon’ble Supreme Court’s landmark judgment removing the 25-year experience bar for CAs’ appointment as Member (Accountant) of ITAT. This historic decision strengthens professional equality and opens wider avenues for CAs.”
The importance of merit and professional competence over mere seniority, opening the path for younger CAs to contribute to the tribunal system at a relatively earlier stage of their careers was upheld by the apex court.
In the case of Madras Bar Association vs Union of India & Anr, the Petitioners argued that the 25‑year mandate was unreasonable, as it made Chartered Accountants eligible only after attaining the age of 50. This, they contended, shrinks the pool of qualified candidates and undermines the efficiency and independence of tribunals.
The petitioners pointed out that a similar requirement for advocates had already been struck down in Madras Bar Association (IV), and the same principle should apply to Chartered Accountants.
Chief Justice BR Gavai and Justice Vinod Chandran held that the provision was invalid. In its reasoning, the bench observed that if such a requirement were upheld, Chartered Accountants would be entitled to enter tribunal service only after crossing 50 years of age, thereby excluding younger professionals who may otherwise be qualified to serve.
Read Full Judgment here: Supreme Court Rules CAs' 25‑Year Practice Mandate for ITATAppointments Invalid and Unconstitutional [Read Order]
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