Chartered Accountants Tribunal Eligibility Expanded: SC Says No Mandatory 25 Years of Practice
- Lawttorney.ai
- Dec 2, 2025
- 4 min read
Case title: Madras Bar Association v. Union of India | WP(c) 1018 OF 2021.
Introduction
In a notable clarification that alters the framework of tribunal appointments in India, the Supreme Court on Wednesday stated that Chartered Accountants (CAs) do not need to possess a minimum of 25 years of experience to qualify for positions as Technical Members in tribunals like the Income Tax Appellate Tribunal (ITAT). This ruling brings significant clarity on Chartered Accountants tribunal eligibility, especially after the Court's recent decision in the Madras Bar Association case, which deemed multiple sections of the Tribunal Reforms Act, 2021 unconstitutional.
A Bench headed by Chief Justice of India BR Gavai and Justice K. Vinod Chandran provided this clarification following an urgent request from the counsel representing the Institute of Chartered Accountants of India (ICAI). The counsel pointed out a significant oversight: although the Court appropriately annulled the minimum age of 50 for advocates serving as tribunal members, the related concern affecting CAs had not been thoroughly examined. Consequently, the stipulation that CAs have 25 years of experience, ultimately setting eligibility at age 50, remained unclear.
Background: A Broader Push for Tribunal Reform
The dispute arises from the Tribunal Reforms Act, 2021, which sought to standardise tribunal structures but created multiple eligibility obstacles that the judiciary deemed constitutionally concerning. Included in this was the stipulation that advocates needed to be at least 50 years old to be appointed as Judicial Members, a condition of the Supreme Court firmly invalidated on November 19.
Nonetheless, another significant requirement for Chartered Accountants persisted: the obligation that a CA must have 25 years of practice to be eligible for a Technical Member position. The ICAI contended that this obligation was not just capricious but also biased, as it imposed an indirect age limit, the exact condition that the Court disallowed attorneys.
Tribunals like the ITAT address conflicts that necessitate a detailed comprehension of tax regulations, financial frameworks, audits, and accounting principles. CAs, through their training and profession, provide essential technical knowledge. However, the 25-year requirement omitted younger, skilled, and academically successful CAs who could significantly enhance tribunals.
ICAI’s Submissions: A Case for Parity and Fairness
The ICAI's lawyer argued that the 25-year experience requirement lacked any rational legislative justification. Rather, it functioned as a covert age limitation, which the Court had previously invalidated in the case of advocates. If lawyers were not subject to such obstacles, CAs, who play an equally vital role in tribunals, merited the same constitutional safeguards.
The attorney noted that:
A CA usually becomes qualified in their early 20s.
A 25-year experience prerequisite postpones eligibility until ages 45–50.
This prevents young professionals from accessing public service, even with their advanced skills.
It also leads to a diminishing number of qualified technical professionals, exacerbating delays in appointing tribunal members.
The submission highlighted that eligibility should be based on merit rather than age or arbitrary years of experience.
Supreme Court’s Clarification on Chartered Accountants Tribunal Eligibility
The Bench concurred with ICAI's rationale, observing that enforcing such a condition would lead to the exact issues the Court had previously dismissed concerning advocates. This clarification directly strengthens Chartered Accountants Tribunal Eligibility, ensuring that CAs are not subjected to arbitrary experience-based barriers.
Essential Statement from the Explanation:
"If this provision is deemed valid, it will allow Chartered Accountants to begin their service only after reaching the age of 50 years." The Court reiterated that a comparable provision would not be viable concerning advocates.
The Court subsequently ruled that the 25-year experience requirement is unconstitutional, placing Chartered Accountants on the same level as advocates regarding eligibility standards. It also directed the Union of India to consider this clarification when formulating any new laws related to tribunal appointments.
This ruling indicates a wider judicial demand that tribunal reforms must align with constitutional assurances of fairness, equality, and professional equivalence.
Consequences: Enhancing the Tribunal Framework
By eliminating the 25-year prerequisite, the Supreme Court has:
Broadened the selection of qualified technical specialists.
Allowed younger, well-qualified CAs to submit applications.
It guarantees that technical skill, rather than age, serves as the primary standard.
Emphasised that tribunal selections must not show bias towards professions without a logical foundation.
Transitioned to a more contemporary, effective, and merit-based tribunal system.
Tribunals such as the ITAT, which are persistently lacking personnel, will gain substantially from this ruling.
Way forward: Clarification that Advances Merit, Equality, and Modernisation
At Lawttorney, we consider this decision a timely and forward-thinking adjustment in India’s tribunal legal framework. The judiciary has accurately acknowledged that competence does not depend on age and that strict experience requirements frequently eliminate the very professionals capable of introducing innovation, adaptability, and modern expertise into quasi-judicial organisations.
From a constitutional perspective, the explanation strengthens three key principles:
Advocates and CAs have consistently held complementary yet equally important roles in tribunal adjudication. Any policy that favours one profession over another without a strong rationale cannot pass constitutional evaluation.
By removing unjustified experience of obstacles, the Court has created opportunities for merit-based selections, motivating younger experts with specialised skills to engage in public service.
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