The court emphasized the importance of diligence and faultlessness on the part of the petitioner in seeking permission for pursuing additional courses, and criticized the ICAI's decision to deny membership based on technical grounds.

ORDER :

The petitioner is before this Court calling in question an order/communication dated 1-05-2023 issued by the 3rd respondent declining to accede to the request of the petitioner for membership to practice as a Chartered Accountant and has sought a consequential direction to register the petitioner as a Member of the Institute of Chartered Accountants of India.

2. Heard Sri. Somashekharaiah R.P., learned counsel appearing for the petitioner, Sri. Vaibhav Malimath, learned counsel appearing for respondent No.1 and Sri. Shriraja S., learned counsel appearing for respondent Nos.2 to 4.

3. Facts adumbrated are as follows:-

The petitioner is a student. In the month of May 2017, she joins B.Com degree at ASC Evening Degree College. Simultaneously, she enrolled herself for a course in CMA Foundation. After joining B.Com degree course, the petitioner completes CMA Foundation course and intermediate course as well in the month of June, 2018 and had pursued her CS-Executive Course which also gets completed in June 2018. Therefore, the petitioner had enrolled herself to several courses and completed all of them except B.Com. degree course which she is pursuing.

4. On 27-08-2018, the petitioner joins Chartered Accountant Articleship training. She then seeks permission to continue her B.Com. degree course by submitting necessary application in Form No.112 under the Chartered Accountants Regulations, 1988 (‘the Regulations’ for short) for grant of permission to pursue additional courses. The permission was granted. The petitioner completes her B.Com degree in September, 2020. After completion of B.Com. degree, she seeks permission to write CMA final exam and the respondent permitted additional course also to be taken. The petitioner in December, 2020 completes her CMA final exam as well. After its completion, the petitioner on 30-03-2021 seeks permission to pursue additional course -CS professional again seeking permission by submitting application in Form No.112. Permission is granted. On completion of all the courses and Articleship, the petitioner then files application seeking enrollment as Member of the 2nd respondent to become a Chartered Accountant. Certain clarifications were sought from the hands of the petitioner as to how she pursued multiple courses by submitting Form No.112 and later it was informed that the decision is that the petitioner would not be permitted to enroll as a Chartered Accountant for two years and would be imposed a fine of Rs.10,000/-for having pursued multiple courses on every occasion which the 2nd respondent says it was without permission. Correspondences between the petitioner and the respondents galore, clarifications are sought and replies were given by the petitioner. On 01-05-2023, the membership is categorically denied to the petitioner. It is challenging that action the student is before this Court in the subject petition.

5. Learned counsel appearing for the petitioner submits that at every point in time has sought permission to pursue multiple courses and permission has been granted. It is not a case where she has pursued courses without permission being granted and therefore, there should be no impediment for the petitioner to practice as Chartered Accountant by registering the petitioner as a Chartered Accountant by respondent No.2.

6. Learned counsel, Sri. Shriraja S., representing respondent Nos.2 to 4 would vehemently refute the submission to contend that what the petitioner had applied was for final courses and not the foundation or intermediate course, the petitioner has violated Regulation 65 of the Regulations that operate the field, which bars the multiple courses being pursued by a student, who has enrolled for Articleship with respondent No.2. Learned counsel would take this Court through the statement of objections and a tabular column found in the statement of objections to contend that the petitioner has pursued multiple courses without adequate permission and therefore, the action o