The Supreme Court has invalidated the 25-year practice requirement for Chartered Accountants (CA) seeking ITAT Accountant Member posts, ruling it unconstitutional. The decision opens opportunities for younger CAs and directs the Union to reframe the eligibility norms.
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NEW DELHI: In a landmark judgment, the Supreme Court of India has declared the requirement of 25 years of practice for Chartered Accountants (CAs) to qualify as Accountant Members of the Income Tax Appellate Tribunal (ITAT) as unconstitutional. The ruling is expected to open the door for a wider and younger pool of qualified professionals to serve in one of India’s most crucial tax adjudication bodies.
The Court directed the Union government to reframe the law while ensuring that the now-invalidated 25-year experience rule is not reinstated.
The bench stated,
“while framing the law afresh, the Union must keep in mind that the 25-year eligibility requirement for CA appointments as technical members has now been ruled unconstitutional.”
The apex court struck down the 25-year eligibility condition imposed on Chartered Accountants seeking appointment as technical (accountant) members of the ITAT.
Chief Justice of India (CJI) B.R. Gavai observed that the requirement effectively meant that most qualified candidates would only become eligible around the age of 60, making the condition unreasonable.
The judgment was passed in response to interlocutory applications filed by the Madras Bar Association and the Institute of Chartered Accountants.
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