Supreme Court puts CAs on par with Advocates for ITAT appointments—Key takeaways from landmark decision
Nov 21, 2025
The Supreme Court has recognised the right of CAs to be at par with Advocates in respect of experience of 10 years for being appointed as ITAT members.
In a significant development, the Supreme Court on Thursday recognised that Chartered Accountants (CAs) have the same standing as Advocates when it comes to counting 10 years of professional experience for appointments as Members (Accountant) of the Income Tax Appellate Tribunal (ITAT).
In its November 20 order, a bench led by the Chief Justice and comprising Justice K Vinod Chandran struck down the rule that mandated 25 years of experience for the post of Member (Accountant). The clarification was issued in continuation of a judgment delivered a day earlier, on November 19.
"We are in agreement with the submissions made on behalf of the ICAI... We have already held a similar provision not sustainable in the case of advocates. There should be no difficulty in applying the same analogy," the bench observed.
"We, therefore, hold that the requirement of 25 years of experience for CAs to be appointed as Technical Members is unconstitutional," the court added.
The apex court stated that the Union government must "keep this observation in mind" while framing a new law in line with the present decision.
What CAs say
Welcoming the decision, CA Charanjot Singh Nanda, President, ICAI, said: “Historically, the minimum experience requirement for a CA and Advocate was the same for many years. Chartered Accountants, with their rigorous training, professional excellence and deep domain expertise, are well equipped to serve as Technical Members in tribunals.”
"Recognising 10 years of experience as the qualifying threshold aligns with merit, global best practices and ensures that capable professionals can contribute meaningfully to the justice delivery system. This restores the status quo through a balanced and progressive approach," added Nanda.
Here are answers to a few frequently asked questions (FAQs) about this development:
1. What is the Income Tax Appellate Tribunal (ITAT)?
The Income Tax Appellate Tribunal (ITAT) is an independent, quasi-judicial body that hears appeals related to income tax disputes.
2. What does the ITAT do?
Functioning under the Ministry of Law and Justice, the ITAT is considered the final fact-finding authority in tax matters.
3. Can the ITAT's decisions be challenged?
Its decisions can be challenged only on substantial questions of law before the High Courts.
4. Who gets appointed to the ITAT as a Member?
The body has two types of members:
Judicial Members: Typically, they are appointed from among senior Advocates or serving/retired members of the judiciary.
Accountant Members: They are appointed from among qualified Chartered Accountants or officers of the Indian Revenue Service with relevant experience.
5. What changes with the Supreme Court’s ruling?
The Supreme Court held that CAs with 10 years of professional experience, at par with Advocates, are eligible for appointment as Accountant Members.
The earlier requirement of 25 years of experience for CAs was declared unconstitutional.
[Zee Business]
