{"id":30502,"date":"2025-11-20T18:29:31","date_gmt":"2025-11-20T12:59:31","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=30502"},"modified":"2025-12-17T00:23:34","modified_gmt":"2025-12-16T18:53:34","slug":"sc-ca-do-not-need-minimum-25-years-exp-for-technical-member","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/sc-ca-do-not-need-minimum-25-years-exp-for-technical-member\/","title":{"rendered":"SC: CA DO NOT NEED Minimum 25 Years Exp for Technical Member"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69f0d689d9b69\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69f0d689d9b69\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/sc-ca-do-not-need-minimum-25-years-exp-for-technical-member\/#The_Supreme_Court_CA_DO_NOT_NEED_a_Minimum_of_25_Years_of_Experience_for_Technical_Member\" title=\"The Supreme Court: CA DO NOT NEED a Minimum of 25 Years of Experience for Technical Member\">The Supreme Court: CA DO NOT NEED a Minimum of 25 Years of Experience for Technical Member<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/sc-ca-do-not-need-minimum-25-years-exp-for-technical-member\/#Background_in_the_matter_of_Madras_Bar_Association_v_Union_of_India_Anr_Under_the_bench_of_CJI_BR_Gavai_Justice_K_Vinod_Chandran\" title=\"Background in the matter of Madras Bar Association v. Union of India &amp; Anr. Under the bench of CJI B.R. Gavai &amp; Justice K. Vinod Chandran\">Background in the matter of Madras Bar Association v. Union of India &amp; Anr. Under the bench of CJI B.R. Gavai &amp; Justice K. Vinod Chandran<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/sc-ca-do-not-need-minimum-25-years-exp-for-technical-member\/#Significance_Impact_of_the_Judgment_Important_Clarification_for_Chartered_Accountants\" title=\"Significance Impact of the Judgment: Important Clarification for Chartered Accountants \">Significance Impact of the Judgment: Important Clarification for Chartered Accountants <\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/sc-ca-do-not-need-minimum-25-years-exp-for-technical-member\/#Official_update_from_ICAI_regarding_UDIN_Portal_Migration\" title=\"Official update from ICAI regarding UDIN Portal Migration:\">Official update from ICAI regarding UDIN Portal Migration:<\/a><\/li><\/ul><\/nav><\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-11690\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/1-45.jpg\" alt=\"www.carajput.com; GST\" width=\"4096\" height=\"2896\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/1-45.jpg 4096w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/1-45-300x212.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/1-45-768x543.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/04\/1-45-1024x724.jpg 1024w\" sizes=\"(max-width: 4096px) 100vw, 4096px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"The_Supreme_Court_CA_DO_NOT_NEED_a_Minimum_of_25_Years_of_Experience_for_Technical_Member\"><\/span><span style=\"color: #000080;\">The Supreme Court: CA DO NOT NEED a Minimum of 25 Years of Experience for Technical Member<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">Breaking News for CAs: Important Clarification for CA\u2019s by CJI The Supreme Court explicitly clarified Chartered Accountants do NOT need 25 years\u2019 experience to become Technical Members of tribunals like the Income Tax Appellate Tribunal. This ruling upholds the principles of merit and fairness while protecting the independence of tribunals from executive overreach. Stay tuned for more updates on this transformative judgment!<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Background_in_the_matter_of_Madras_Bar_Association_v_Union_of_India_Anr_Under_the_bench_of_CJI_BR_Gavai_Justice_K_Vinod_Chandran\"><\/span><span style=\"color: #000080;\"><strong>Background in the matter of Madras Bar Association v. Union of India &amp; Anr. Under the bench of CJI B.R. Gavai &amp; Justice K. Vinod Chandran<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Tribunal Reforms Act, 2021, was challenged as unconstitutional. The petitioners argued that the act reintroduced provisions earlier struck down in MBA I\u2013V and <em>Rojer Mathew<\/em>. It violated judicial independence, separation of powers, and binding directions issued under Article 141.<\/p>\n<p>Key constitutional issues are mentioned here under &#8220;Can Parliament reenact provisions previously struck down by the Supreme Court?&#8221; including the question like are the age limit (minimum 50), tenure (4 years), and SCSC structure valid?&#8221; Also, does the act &#8220;cure the defects,&#8221; or is it an unconstitutional legislative override?<\/p>\n<ul>\n<li><strong><span style=\"color: #000080;\">Findings of the Supreme Court :<\/span> <\/strong>Parliament cannot override judicial decisions Judicial review is part of the basic structure. Parliament is not sovereign and must stay within constitutional limits, &amp; the act attempted to undo Supreme Court directions, which is impermissible.<\/li>\n<li><strong><span style=\"color: #000080;\">Tribunal Reforms Act, 2021 = Impermissible Legislative Override<\/span> : <\/strong>The Court held that The Act repeats provisions already struck down: minimum age 50 years, Four-year tenure, Two-name panel system, &amp; Allowances linked to civil services. No defects were cured, Instead, the law defied binding precedent and weakened tribunal independence.<\/li>\n<li><strong><span style=\"color: #000080;\">Violation of Judicial Independence:<\/span> <\/strong>The Court observed short tenure &amp; age bars discourage meritorious candidates, executive dominance in selection persists, The structure undermines separation of powers, and judicial independence is not a \u201cpolicy preference\u201d; it is a constitutional mandate.<\/li>\n<li><strong><span style=\"color: #000080;\">Provisions Struck Down<\/span> : <\/strong>The Court invalidated Section 3(1): minimum age of 50, Section 3(7): 2-name panel; Section 5: 4-year tenure; Section 7(1): civil-service-based conditions of service; and associated amendments in multiple tribunal statutes. The Supreme Court explicitly clarified Chartered Accountants do NOT need 25 years\u2019 experience to become Technical Members of tribunals like the Income Tax Appellate Tribunal (ITAT).<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Significance_Impact_of_the_Judgment_Important_Clarification_for_Chartered_Accountants\"><\/span><strong><span style=\"color: #000080;\">Significance Impact of the Judgment: Important Clarification for Chartered Accountants<\/span> <\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Reinforces constitutional supremacy over legislative\/executive action; Protects tribunal independence as part of the Basic Structure; warns the government against repetitive legislative defiance; Restores merit-based appointments, including chartered accountants, lawyers, and experts.<\/li>\n<li>The Court held that a 25-year bar is arbitrary and unjustified. Eligibility should be judged on real expertise, not age seniority. The rule blocked younger, competent chartered accountants, undermining tribunal quality. Supreme Court Judgment under the Case Madras Bar Association v. Union of India &amp; Anr. Under the bench of CJI B.R. Gavai &amp; Justice K. Vinod Chandran<\/li>\n<li>Clarifying its landmark decision in the Madras Bar Association case, which struck down the Tribunal Reforms Act, 2021, the Supreme Court yesterday held that chartered accountants DO NOT NEED to hold a minimum of 25 years of experience to be considered as technical members in Tribunals like the Income Tax Appellate Tribunal. This judgment opens opportunities for skilled and younger Chartered Accountants. Reduces executive overreach in controlling tribunal appointments. Strengthens tribunal independence, competency, and diversity.<\/li>\n<li>The Court emphasized that imposing a rigid 25-year experience bar is arbitrary and unjustified. Instead, eligibility should be based on actual expertise, knowledge, and relevant experience. This decision restores opportunities for younger and capable chartered accountants to serve as technical members in tribunals, strengthening judicial independence and the quality of adjudication.<\/li>\n<\/ul>\n<div>\n<h2><span class=\"ez-toc-section\" id=\"Official_update_from_ICAI_regarding_UDIN_Portal_Migration\"><\/span><span style=\"color: #000080;\">Official update from ICAI regarding <strong>UDIN Portal Migration<\/strong>:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000080;\">Key Points of ICAI UDIN Portal Migration<\/span><\/p>\n<ul>\n<li>Migration Date: The existing UDIN Portal will migrate to the ICAI DigiCA Platform on 20th December 2025.<\/li>\n<li>Downtime: UDIN Portal will be unavailable for around 24 hours starting midnight of 19th December 2025. &amp; ICAI members should generate all required UDINs before this downtime.<\/li>\n<li>New features post-migration will include an improved\u00a0interface and usability., Enhanced features aligned with ICAI Council decisions. &amp; A comprehensive User Manual will be available on the new platform.<\/li>\n<li>Mobile App Launch: A dedicated UDIN Mobile App (iOS &amp; Android) will be launched on 30th December 2025 for convenient access. In case support is required, then email: udin@icai.in.<\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The Supreme Court: CA DO NOT NEED a Minimum of 25 Years of Experience for Technical Member Breaking News for CAs: Important Clarification for CA\u2019s by CJI The Supreme Court explicitly clarified Chartered Accountants do NOT need 25 years\u2019 experience to become Technical Members of tribunals like the Income Tax Appellate Tribunal. This ruling upholds &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10206],"tags":[10372],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/30502"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=30502"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/30502\/revisions"}],"predecessor-version":[{"id":30703,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/30502\/revisions\/30703"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=30502"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=30502"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=30502"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}