Supreme Court Allows Chartered Accountants To Be Tribunal Technical Members Without Meeting 25 Year Experience Requirement

Clarifying its decision in the Madras Bar Association, which struck down the Tribunal Reforms Act, 2021, the Supreme Court today held that Chartered Accountants do not have to hold a minimum of 25 years of experience to be considered as a technical member in the Tribunals like Income Tax Appellate Tribunals. 

The bench of CJI BR Gavai and Justice K Vinod Chandran issued the clarification after a mentioning by the counsel for the Institute of Chartered Accountants.

The counsel pointed out that the judgment has struck down the condition that an advocate should have a minimum age of 50 years for appointment as Tribunal members. He sought parity for CAs as well on similar grounds.

Accepting the submisison, the bench made the following addition to the November 19 judgment: 

"It is also argued on behalf of the Institute of Chartered Accountants  that the requirement of 25 years of experience for Chartered Accountants for appointment as technical members is also arbitrary.

It is submitted that by such a requirement, a CA would be entitled to be considered only after he attains the age of 50 years. An argument similar to that in the case of an advocate having a minimum age of 50 years... It was submitted that a similar case for lawyers having 25 years of practice has already been held to be invalid and unconstitutional by this Court" 

The bench considered the submission that a similar provision for the CAs should be struck down. Agreeing to the same, the bench has held : 

" We are in agreement with the submissions made on behalf of the ICAI. If such a provision is held to be valid, it will permit the CAs to enter into service only after they attain the age of 50 years. We have already held that a similar provision may not be sustainable in the case of advocates. There should be no difficulty in applying the same analogy- the CAs would be considered for appointments as technical members." 

We therefore hold that the provision which requires the CAs to have minimum service of 25 years to be appointed as technical members be considered is also unconstitutional." 

The Court also added that the Union shall keep this observation in mind while enacting a new law in compliance with the present decision. 

Case : Madras Bar Association v. Union of India | WP(c) 1018 OF 2021

Citation : 2025 LiveLaw (SC) 1120 

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