Madras Bar Association Vs Union of India And Another (Supreme Court of India)
The Supreme Court of India, in response to a mentioning in W.P(C) No. 626 of 2021, added observations to its 19th November 2025 judgment concerning the eligibility of Chartered Accountants for appointment as Accountant/Technical Members of the ITAT. The Court considered the argument that the requirement of 25 years of experience for Chartered Accountants is arbitrary, as it would make them eligible only after the age of 50. Noting that a similar 25-year experience requirement for advocates had already been declared unconstitutional in MBA (IV), the Court held that the same reasoning applies to Chartered Accountants. Consequently, the Court declared the 25-year experience mandate invalid and unconstitutional. The Court further directed that the Union of India, while enacting the law, should take this declaration into account to ensure that future provisions do not impose such an unreasonable experience requirement for eligibility to appointment in the ITAT.
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER
1. On a mentioning made by Mr. Nikunj Dayal, learned counsel appearing for the petitioner (The Institute of Chartered Accountants of India) in W.P(C) No. 626 of 2021, we find it appropriate that the following paragraphs be added after paragraph No. 148 in the Judgment passed by this Court on 19th November, 2025 in the captioned Writ Petitions:
“148A. It was also argued on behalf of the Madras Bar Association and the Institute of Chartered Accountants of India that the requirement of 25 years of experience for a Chartered Accountant, to be considered for appointment as Accountant/Technical Member of the ITAT is arbitrary. It was submitted by the petitioner(s) that by such requirement, a Chartered Accountant would become eligible for consideration only after attaining the age of 50 years. It was also submitted that a similar requirement prescribing 25 years of experience/practice for advocates has already been declared unconstitutional by this Court in the MBA (IV). It was, therefore, submitted that the provision(s) which mandate25 years of experience/practice for Chartered Accountants for becoming eligible for appointment as Accountant/Technical Members is also liable to be struck down.
148B. We are in complete agreement with the submission made on behalf of the petitioner(s).
148C. If such a provision insofar as the Chartered Accountants are concerned, is held to be valid and constitutional, it will entitle the Chartered Accountants to enter into service only after they attain the age of 50 years.
148D. This Court, in MBA (IV), has already held that a similar requirement in respect of advocates is invalid and unconstitutional.
148E. We see no difficulty in applying the same analogy to Chartered Accountants, who are to be appointed as Accountant/Technical Members in the ITAT.
148F. We, therefore, hold that the provision which requires a Chartered Accountant to have minimum experience/practice of 25 years for becoming eligible for appointment as Accountant/Technical Member is also invalid and unconstitutional.”\
2. We also find it appropriate that the following paragraph be added after paragraph No. 155:
“155A. It is further directed that while enacting the law, the Union of India shall also take into consideration that the requirement of 25 years of experience/practice for Chartered Accountants to be eligible for appointment as Accountant/Technical Members in the ITAT has been declared invalid and unconstitutional.”
