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Delhi HC Dismisses Plea to Postpone CA Exams Amid Election Concerns

Case Law Details

TaxGuru Citation
2024 taxguru.in 2386
Case Name
Harish Chandar T And Others Vs Institute of Chartered Accountants of India (Delhi High Court)
Date of Judgement/Order
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Harish Chandar T And Others Vs Institute of Chartered Accountants of India (Delhi High Court)

In the case of Harish Chandar T and Others vs. Institute of Chartered Accountants of India, heard by the Delhi High Court, the petitioners, represented by Srivastava, sought to postpone the Chartered Accountancy (CA) Intermediate and Final Examinations scheduled for May and June 2024. They presented several arguments based on the upcoming Lok Sabha General Elections, praying for either a rescheduling of the exams to the second week of June or for leniency regarding individual paper retakes should a candidate miss an exam due to election-related issues.

Their grounds for postponement included concerns over the ability of candidates to reach exam centers amidst election-related chaos, potential disturbances affecting preparation, and the unavailability of lodging accommodations due to elections. They argued that these circumstances could hinder the candidates’ right to vote, their ability to study effectively, and could even infringe upon their constitutional rights.

Srivastava also cited instances where other examination bodies, including the UPSC, had postponed exams due to elections or other significant events. He pointed to the COVID-19 pandemic period when exams were canceled, suggesting a precedent for such actions.

Delhi HC Dismisses Plea to Postpone CA Exams Amid Election Concerns

Moreover, he highlighted potential inequalities arising from candidates having to travel from distant locations to exam centers, especially during the election period, which could disadvantage certain candidates compared to others.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 21,304

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