Supreme Court has clarified that Chartered Accountants are eligible for appointment as Technical Members of the Income Tax Appellate Tribunal (ITAT) without the previously prescribed requirement of 25 years of experience under the Tribunal Reforms Act, 2021.

In response to a submission made by the counsel for the Institute of Chartered Accountants, the Bench comprising the Chief Justice of India, BR Gavai, and Justice K. Vinod Chandran noted that the earlier condition—requiring advocates to be a minimum of 50 years old for Tribunal appointments—had already been struck down as arbitrary. A similar parity was sought for Chartered Accountants.

Accepting the reasoning, the Court clarified that imposing a mandatory 25-year experience requirement would effectively allow CAs to be considered only after the age of 50, which is discriminatory and unconstitutional. The Bench stated:

“We find merit in the submissions made on behalf of the ICAI. If such a provision is upheld, Chartered Accountants would become eligible only after attaining the age of 50 years. A similar provision applicable to advocates has already been held unsustainable. The same principle must apply to Chartered Accountants.”

Consequently, the Court held that the requirement of 25 years of experience for CAs to be considered for appointment as Technical Members in Tribunals is unconstitutional. The Union Government has been directed to keep this clarification in view while framing the fresh legislation mandated by the judgment.