Quick Summary
The Supreme Court of India, in a significant victory for the Chartered Accountancy profession, has struck down the requirement of 25 years of professional experience for Chartered Accountants seeking appointment as Accountant Members of the Income Tax Appellate Tribunal (ITAT). The landmark judgment, delivered on 20 November 2025 by a Bench comprising the Chief Justice of India and Justice K. Vinod Chandran, places Chartered Accountants on par with Advocates by recognising 10 years of professio
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FAQ :
The Supreme Court has reduced the required professional experience for Chartered Accountants (CAs) to be eligible for Accountant Member positions at the Income Tax Appellate Tribunal (ITAT) from 25 years to 10 years.
The Supreme Court found the 25-year requirement to be unreasonable and discriminatory, especially as Advocates only needed 10 years of experience for similar roles. The Court also noted it would make appointments impractical, often occurring after the age of 50.
The ruling places Chartered Accountants on equal footing with Advocates, granting them the same 10-year eligibility requirement for Accountant Member positions at the ITAT.
The Supreme Court directed the Union Government to ensure that future legislation aligns with this ruling and does not reintroduce similar restrictive conditions for CA eligibility.
The ICAI has welcomed the decision, describing it as a milestone that enhances fairness, transparency, and accessibility in the appointment process for ITAT roles.
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