Tribunals Reforms Act, 2021.

Constitution of India- Eligibility criteria for appointment of Accountant/Technical Members of ITAT – Requirement of 25 years’ experience for Chartered Accountants struck down as arbitrary and unconstitutional [Art. 14]:
Pursuant to a mentioning by counsel in W.P. (C) No. 626 of 2021, the Supreme Court directed insertion of additional paras after para 148 and para 155 in its judgment dated 19.11.2025, holding that the prescription of 25 years’ experience/practice for Chartered Accountants to qualify for appointment as Accountant/Technical Members of the ITAT is arbitrary and unconstitutional. The Court noted that such a requirement would make a Chartered Accountant eligible only after attaining the age of 50 years, and that an identical condition for advocates had already been struck down in MBA (IV). Applying the same reasoning, the Court held that the provision mandating 25 years’ experience/practice for Chartered Accountants is invalid and unconstitutional. A further direction was issued that, while enacting the law, the Union of India must take into account that the said 25-year requirement has been declared invalid. (W.P. (C) No. 1018/2021 with W.P. (C) No. 626/2021, order dated 20.11.2025)
Madras Bar Association v. UOI (SC) www.itatonline.org
[Coram : Hon’ble The Chief Justice and Hon’ble Mr. Justice K. Vinod Chandran]