On 20 November 2025, the Hon’ble Supreme Court of India delivered a judgment that will be remembered for decades across the accounting and tax fraternity. In a landmark decision, the Court struck down the discriminatory requirement that Chartered Accountants (CAs) must possess 25 years of professional experience to be eligible for appointment as an Accountant Member of the Income Tax Appellate Tribunal (ITAT). Instead, the Court affirmed that CAs with 10 years of experience are fully eligible — at par with Advocates — upholding fairness, constitutional equality, and professional dignity.

This judgment is not merely a procedural correction. It represents a deep recognition of the competence, expertise, and contribution of the CA profession to India’s tax and legal ecosystem. For thousands of Chartered Accountants across the country, this is a moment of pride, relief, and validation.

A Landmark Win for Chartered Accountants: Supreme Court Restores Equality in ITAT Appointments

Why This Judgment Matters

1. Restoring Parity With Advocates

Before this judgment, the eligibility criteria for appointment as an Advocate Member of ITAT required 10 years of experience, while CAs — who also represent clients before the Tribunal and handle complex taxation matters — were mandated to show 25 years of practice. This arbitrary distinction created an unfair imbalance and restricted otherwise qualified professionals from contributing to the appellate process.

By equalising the criteria, the Supreme Court has acknowledged the fundamental truth: both professions play equally critical roles in shaping tax jurisprudence and ensuring justice in fiscal matters.

2. Upholding Constitutional Equality

The Court’s verdict emphasises that unequal treatment without a rational basis violates the principle of equality under Article 14 of the Constitution. CAs have long argued that they possess deep domain knowledge, technical acumen, and the practical experience required to adjudicate matters of tax law. The judgment, therefore, is a reaffirmation that professional capability — not an arbitrary number of years — must be the benchmark for eligibility.

3. Strengthening the ITAT Ecosystem

The Income Tax Appellate Tribunal is one of the most respected tax tribunals in India and is widely regarded as the final fact-finding authority for tax disputes. Ensuring that the Tribunal has access to professionally competent members is crucial for reducing pendency, improving the quality of decisions, and strengthening trust in the tax adjudication system.

By allowing experienced CAs with 10 years of practice to be eligible, the Court has widened the pool of qualified candidates, ensuring:

• Faster appointments
• Better diversity of expertise
• A stronger and more efficient Tribunal structure

4. Acknowledging the Role of CAs in Nation-Building

Chartered Accountants are deeply involved in taxation, audit, advisory, compliance, and representation matters. They work closely with businesses, governments, regulators, and judicial bodies. Their insights into financial systems and real-world transactions make them uniquely positioned to contribute to institutions like ITAT.

This verdict, therefore, goes beyond eligibility. It symbolises a national acknowledgment of the CA profession’s knowledge, ethics, and contribution to economic governance.

The Journey to This Win

The push for parity was not an overnight effort. The CA community, led by numerous senior professionals, legal experts, and institutions, consistently highlighted the irrationality of the earlier rule. The matter eventually reached the Supreme Court, where strong arguments were advanced showing that:

• The 25-year requirement for CAs had no constitutional or rational basis
• Both Advocates and CAs represent matters before the ITAT
• Experience should be measured by quality, not quantity
• The rule violated equality of opportunity

The Court agreed — and delivered a clear, decisive verdict in favour of professional equality.

What This Means for the Future

1. Young and Mid-Career CAs Get a Level Playing Field

Many CAs with a decade of solid experience, who were previously forced to wait another 15 years, can now apply for these prestigious positions. This will significantly improve career pathways and allow a new generation of professionals to contribute to tax administration.

2. Better Talent for the ITAT

The Tribunal will now have access to younger, more dynamic, and more diverse professionals who bring updated knowledge and current industry exposure.

3. A Strong Precedent for Professional Equality

This judgment sets a precedent for ensuring fair treatment across professions, especially in areas where the roles of lawyers and CAs overlap.

A Moment of Celebration for the CA Community

This victory belongs to the entire CA fraternity — practitioners, students, institutions, and all professionals who have upheld the integrity of the profession. It is a celebration of:

• Professional dignity
• Equal opportunity
• Fairness in law
• Recognition of competence
  

The Supreme Court’s judgment is much more than a legal ruling; it is a powerful message that merit must prevail over discrimination, and that every profession contributing to the nation’s financial and legal ecosystem deserves respect and equality. Get in touch with Pitchers Global today!