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NC: 2023:KHC:44281

WP No. 10759 of 2023

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 7^TH DAY OF DECEMBER, 2023

BEFORE

THE HON'BLE MR JUSTICE M.NAGAPRASANNA

WRIT PETITION NO. 10759 OF 2023 (GM-RES)

BETWEEN:

NIKKITHA K.J.,

D/O K. JANAKIRAMAN,

AGED ABOUT 23 YEARS,

R/AT NO.107/2,

2^ND CROSS, 4^TH MAIN,

SAMPIGE LAYOUT,

BENGALURU - 560 079.

…PETITIONER

(BY SRI. SOMASHEKHARAIAH R.P., ADVOCATE)

AND:

1.

THE UNION OF INDIA,

MINISTRY OF CORPORATE AFFAIRS,

NEW DELHI - 110 011,

REPRESENTED BY ITS SECRETARY.

2.

THE INSTITUTE OF CHARTERED

ACCOUNTANTS OF INDIA,

ICAI BHAVAN,

POST BOX NO.7100,

INDRAPRASHTA MARG,

NEW DELHI - 110 002,

REPRESENTED BY AUTHORIZED OFFICER.

3.

THE INSTITUTE OF CHARTERED

ACCOUNTANTS OF INDIA,

R

Digitally signed by

PADMAVATHI B K

Location: HIGH

COURT OF

KARNATAKA

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NC: 2023:KHC:44281

WP No. 10759 of 2023

MC AND MSS SECTION,

ICAI BHAVAN,

A-29, SECTOR-62,

NOIDA-201309, U.P.,

REPRESENTED BY AUTHORISED OFFICER.

4.

THE INSTITUTE OF CHARTERED

ACCOUNTANTS OF INDIA,

MEMBER SECTION, (FRESH ENROLMENT),

ICAI BHAVAN,

PLOT NO.9, BLOCK NO.A-1,

LAKHANPUR,

KANPUR - 208 024,

REPRESENTED BY AUTHORIZED OFFICER.

…RESPONDENTS

(BY SRI. VAIBHAV MALIMATH, ADVOCATE FOR R1;

SRI. SHRIRAJA S., ADVOCATE FOR

M/S. JUST LAW, ADVOCATES FOR R2 TO R4)

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF

THE CONSTITUTION OF INDIA PRAYING TO QUASH THE

COMMUNICATION / ORDER DATED 1.05.23, ISSUED BY THE

RESPONDENT

NO.3

SENT

THROUGH

E-MAIL,

DENYING

MEMBERSHIP TO THE PETITIONER TO PRACTICE CHARTERED

ACCOUNTANT, UNDER ANNEXURE-S AND ETC.

THIS PETITION, COMING ON FOR ORDERS, THIS DAY,

THE COURT MADE THE FOLLOWING:

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NC: 2023:KHC:44281

WP No. 10759 of 2023

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

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NC: 2023:KHC:44281

WP No. 10759 of 2023

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.11