The Supreme Court has provided significant relief to Chartered Accountants (CAs) by clarifying that they do not need 25 years of experience to be appointed as technical members in tribunals. This decision follows an earlier ruling that struck down similar provisions for advocates. The court deemed the 25-year experience requirement for CAs arbitrary and unconstitutional, as it effectively prevented them from qualifying before the age of 50. The Union Government has been directed to consider this ruling when formulating new laws for tribunal appointments.
The Supreme Court, in a major relief for the CA community, on Tuesday clarified that Chartered Accountants are not required to have a minimum of 25 years of experience to be considered for appointment as technical members in tribunals, including the Income Tax Appellate Tribunal (ITAT).
The clarification came from a Bench led by Chief Justice of India BR Gavai and Justice K. Vinod Chandran, following a mention by the counsel representing the Institute of Chartered Accountants of India (ICAI). T
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FAQ :
The Supreme Court has removed the requirement for Chartered Accountants (CAs) to have a minimum of 25 years of experience to be appointed as technical members in tribunals.
This clarification applies to various tribunals, including the Income Tax Appellate Tribunal (ITAT).
The Supreme Court found the 25-year experience requirement to be arbitrary, discriminatory, and unconstitutional, as it effectively meant CAs could only be considered after turning 50, similar to a provision previously struck down for advocates.
The Institute of Chartered Accountants of India (ICAI) argued that since the court had already removed a similar age and experience requirement for advocates, the same logic should apply to CAs.
The Supreme Court has directed the Union Government to keep this observation in mind when framing new laws for tribunal appointments.