Surender Singh vs Revenue on 24 March, 2026

[Cites 10, Cited by 0]

Central Administrative Tribunal - Delhi

Surender Singh vs Revenue on 24 March, 2026

CENTRAL ADMINISTRATIVE TRIBUNAL
PRINCIPAL BENCH, NEW DELHI

OA Nos. 1273/2025 with
OA No. 2142/2025
OA No.1522/2025

Reserved on: 12.03.2026
Pronounced on: 24.03.2026

Hon'ble Ms. Harvinder Kaur Oberoi, Member (J)
Hon'ble Dr. Sumeet Jerath, Member (A)

OA No. 1273/2025

1. Vivek Kumar Khichar
Serving as Tax Assistant, Group 'C'
Aged about 32 years
S/o Shri Birbal Singh
R/o Village Niwai, Post Niwai,
Tehsil Nawalgarh, District Jhunjhunu,
Rajasthan - 333305

2. Lakhan Singh Jogi
Serving as Tax Assistant, Group 'C'
Aged about 30 years
S/o Shri Prem Raj Jogi
R/o VPO Badleta Khurd,
Tehsil Todabhim, District Karauli,
Rajasthan - 322238

3. Ajay Choudhary
Serving as Tax Assistant, Group 'C'
Aged about 25 years
S/o Shri Jairam Choudhary
R/o VPO Nimodiya, Tehsil Chaksu,
District Jaipur - 303901, Rajasthan

4. Gajanand Yadav
Serving as Tax Assistant, Group 'C'
Aged about 29 years
S/o Shri Kadu Ram Yadav
R/o VPO Kot, Tehsil Mandawar,
District Dausa, Rajasthan

5. Gaurav Gunawat
Serving as Tax Assistant, Group 'C'
Aged about 30 years
S/o Shri Bhagwan Singh Meena
R/o 163, Type-II, Income Tax Colony,
Malviya Nagar, Jaipur - 302017, Rajasthan

LALIT
CENTRAL ADMINISTRATIVE TRIBUNAL
PRINCIPAL BENCH, NEW DELHI

OA No.198/2017

Reserved on: 14.01.2026
Pronounced on: 04.02.2026

Hon'ble Ms. Harvinder Kaur Oberoi, Member (J)
Hon'ble Dr. Sumeet Jerath, Member (A)

Balwan Singh Mehta, S/o Sh. Prem Raj,
Lab. Supdt. In Northern Railway,
Central Hospital, New Delhi,
Aged about 47 years,
R/o 158/16, Railway Colony,
Basant Road, New Delhi-55 - Applicant

(By Advocate: Mr. Anil Singal)

VERSUS

1. Union of India,
Through its Secretary,
Ministry of Railways, Rail Bhawan,
New Delhi

2. General Manager (P),
Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad)
Through its Chairman,
DRM Office Complex,
Nawab Yusuf Road, Allahabad

4. DRM (P)
Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad,
Working as Lab. Supdt.
Sub Divisional Railway Hospital,
Itarasi, MP

GOSAIN
6. Mahavir Pandit, working as Lab. Supdt.,
Northern Railway Divisional Hospital,
Lucknow, UP

7. Kulbhushan Doval, Working as Lab. Supdt.,
Northern Railway Divisional Hospital, Lucknow, UP - Respondents

(Mr. Pradeep Kr. Sharma, Mr. Piyush Gaur for respondents 1 to 4, Mr.
Somnath Bhattacharya with Mr. Pradeep Tripathi for respondents 4 & 5
2

6. Gaurav Gupta
Serving as Tax Assistant, Group 'C'
Aged about 30 years
S/o Shri Ishwar Prasad
R/o 114, Brij Mandal Colony,
Jhotwara, Jaipur - 302012, Rajasthan

7. Gopal Swami
Serving as Tax Assistant, Group 'C'
Aged about 31 years
S/o Shri Kishan Swami
R/o VPO Ganeri, Tehsil Laxmangarh,
District Sikar - 332029, Rajasthan

8. Harikesh Bairwa
Serving as Tax Assistant, Group 'C'
Aged about 35 years
S/o Shri Amba Lal Bairwa
R/o AT/141, Sushant Lok-II, Sector 55,
Gurugram, Haryana

9. Heera Lal Kumawat
Serving as Tax Assistant, Group 'C'
Aged about 32 years
S/o Shri Nemi Chand Kumawat
R/o Kasumbiwal Bhawan, Renwal Road, Jobner,
Jaipur - 303328, Rajasthan

10. Hitesh Sharma
Serving as Tax Assistant, Group 'C'
Aged about 32 years
S/o Shri Ramesh Chand Sharma
R/o VPO Lilee, Tehsil Laxmangarh,
District Alwar, Rajasthan

11. Jitendra Kumawat
Serving as Tax Assistant, Group 'C'
Aged about 28 years
S/o Shri Gopal Lal Kumawat
R/o Plot No. 5, Laxmi Nagar, Jhotwara,
Jaipur - 302012, Rajasthan

12. Kailash Chand Tetarwal
Serving as Tax Assistant, Group 'C'
Aged about 29 years
S/o Shri Narayan Ram Tetarwal
R/o Village Kanchanpura, Post Devali Kalan,
Tehsil Nawa, District Didwana Kuchaman, Rajasthan

13. Kapil Kumar
Serving as Tax Assistant, Group 'C'
Aged about 28 years
S/o Shri Kanwar Pal Singh

LALIT
CENTRAL ADMINISTRATIVE TRIBUNAL
PRINCIPAL BENCH, NEW DELHI

OA No.198/2017

Reserved on: 14.01.2026
Pronounced on: 04.02.2026

Hon'ble Ms. Harvinder Kaur Oberoi, Member (J)
Hon'ble Dr. Sumeet Jerath, Member (A)

Balwan Singh Mehta, S/o Sh. Prem Raj,
Lab. Supdt. In Northern Railway,
Central Hospital, New Delhi,
Aged about 47 years,
R/o 158/16, Railway Colony,
Basant Road, New Delhi-55 - Applicant

(By Advocate: Mr. Anil Singal)

VERSUS

1. Union of India,
Through its Secretary,
Ministry of Railways, Rail Bhawan,
New Delhi

2. General Manager (P),
Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad)
Through its Chairman,
DRM Office Complex,
Nawab Yusuf Road, Allahabad

4. DRM (P)
Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad,
Working as Lab. Supdt.
Sub Divisional Railway Hospital,
Itarasi, MP

GOSAIN
6. Mahavir Pandit, working as Lab. Supdt.,
Northern Railway Divisional Hospital,
Lucknow, UP

7. Kulbhushan Doval, Working as Lab. Supdt.,
Northern Railway Divisional Hospital, Lucknow, UP - Respondents

(Mr. Pradeep Kr. Sharma, Mr. Piyush Gaur for respondents 1 to 4, Mr.
Somnath Bhattacharya with Mr. Pradeep Tripathi for respondents 4 & 5
3

R/o Q. No. 197, Type-II, Income Tax Colony,
Malviya Nagar, Jaipur, Rajasthan

14. Kapil Sain
Serving as Tax Assistant, Group 'C'
Aged about 32 years
S/o Shri Satya Narayan Sain
R/o Plot No. 46, Radhe Vihar Colony,
Ward No. 32, Chaksu, Jaipur, Rajasthan

15. Manoj Kumar Yadav
Serving as Tax Assistant, Group 'C'
Aged about 31 years
S/o Shri Jairam Yadav
R/o Village Jodhpura, Tehsil Naryanpur,
District Kotputli-Behror, Rajasthan

16. Mukesh Kumar Gill
Serving as Tax Assistant, Group 'C'
Aged about 44 years
S/o Shri Daya Ram Gill
R/o Village Gillon Ki Dhani, Bhorki,
Post Bhorki, Tehsil Udaipurwati,
District Jhunjhunu - 333032, Rajasthan

17. Pramod Kumar Das
Serving as Tax Assistant, Group 'C'
Aged about 31 years
S/o Shri Uma Shankar Das
R/o VPO Gopalpur, PS Khaira, Jamui,
Bihar - 811317

18. Priyanka Kumari
Serving as Tax Assistant, Group 'C'
Aged about 31 years
D/o Shri Amar Singh
R/o Bhaisawata Khurd, Singhana Buhana,
District Jhunjhunu - 333516, Rajasthan

19. Rajesh Choudhary
Serving as Tax Assistant, Group 'C'
Aged about 30 years
S/o Shri Ram Singh Choudhary
R/o Resti, Laxmangarh,
District Alwar - 301027, Rajasthan

20. Rajesh Kumar
Serving as Tax Assistant, Group 'C'
Aged about 45 years
S/o Shri Vishwaksen Ray
R/o Perhap, Bhojpur, Bihar - 802208

21. Saket Ameriya
Serving as Tax Assistant, Group 'C'

LALIT
CENTRAL ADMINISTRATIVE TRIBUNAL
PRINCIPAL BENCH, NEW DELHI

OA No.198/2017

Reserved on: 14.01.2026
Pronounced on: 04.02.2026

Hon'ble Ms. Harvinder Kaur Oberoi, Member (J)
Hon'ble Dr. Sumeet Jerath, Member (A)

Balwan Singh Mehta, S/o Sh. Prem Raj,
Lab. Supdt. In Northern Railway,
Central Hospital, New Delhi,
Aged about 47 years,
R/o 158/16, Railway Colony,
Basant Road, New Delhi-55 - Applicant

(By Advocate: Mr. Anil Singal)

VERSUS

1. Union of India,
Through its Secretary,
Ministry of Railways, Rail Bhawan,
New Delhi

2. General Manager (P),
Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad)
Through its Chairman,
DRM Office Complex,
Nawab Yusuf Road, Allahabad

4. DRM (P)
Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad,
Working as Lab. Supdt.
Sub Divisional Railway Hospital,
Itarasi, MP

GOSAIN
6. Mahavir Pandit, working as Lab. Supdt.,
Northern Railway Divisional Hospital,
Lucknow, UP

7. Kulbhushan Doval, Working as Lab. Supdt.,
Northern Railway Divisional Hospital, Lucknow, UP - Respondents

(Mr. Pradeep Kr. Sharma, Mr. Piyush Gaur for respondents 1 to 4, Mr.
Somnath Bhattacharya with Mr. Pradeep Tripathi for respondents 4 & 5
4

Aged about 28 years
S/o Shri Sudhira Mohan Gupta
R/o Sitaram Ji Ke Mandir Ke Pass,
VPO Didwana Lal Sot, Dausa, Rajasthan

22. Yatendra Kumar Singhal
Serving as Tax Assistant, Group 'C'
Aged about 31 years
S/o Shri Ashok Kumar
R/o 121, Shree Ram Nagar-B, 80 Feet Road,
Jhotwara, Jaipur - 302012, Rajasthan

23. Saddam Hussain
Serving as Tax Assistant, Group 'C'
Aged about 33 years
S/o Shri Hemu Khan
R/o Village Chandbass Chirkhana,
Post Karoli, Tehsil & District Alwar - 301028, Rajasthan

24. Anup Kumar
Serving as Tax Assistant, Group 'C'
Aged about 33 years
S/o Shri Ram Swaroop
R/o Behind DIET, Sainik Nagar,
Jhunjhunu, Rajasthan

25. Ravi Prakash Kumawat
Serving as Tax Assistant, Group 'C'
Aged about 34 years
S/o Shri Panchu Lal Kumawat
R/o Chomu, Jaipur, Rajasthan

26. Vishwajeet Kumar Akela
Serving as Tax Assistant, Group 'C'
Aged about 30 years
S/o Shri Akhilesh Prasad
R/o 1B-17, OHB, Shastri Nagar,
Bhilwara, Rajasthan

27. Narsi Ram Yadav
Serving as Tax Assistant, Group 'C'
Aged about 31 years
S/o Shri Sita Ram Yadav
R/o VPO Teori, Tehsil Virat Nagar,
District Kotputli-Behror, Rajasthan

28. Ravindra Kumar
Serving as Tax Assistant, Group 'C'
Aged about 26 years
S/o Shri Vijay Kumar
R/o VPO Pahari, District Deeg, Rajasthan ...APPLICANTS

Versus

LALIT
CENTRAL ADMINISTRATIVE TRIBUNAL
PRINCIPAL BENCH, NEW DELHI

OA No.198/2017

Reserved on: 14.01.2026
Pronounced on: 04.02.2026

Hon'ble Ms. Harvinder Kaur Oberoi, Member (J)
Hon'ble Dr. Sumeet Jerath, Member (A)

Balwan Singh Mehta, S/o Sh. Prem Raj,
Lab. Supdt. In Northern Railway,
Central Hospital, New Delhi,
Aged about 47 years,
R/o 158/16, Railway Colony,
Basant Road, New Delhi-55 - Applicant

(By Advocate: Mr. Anil Singal)

VERSUS

1. Union of India,
Through its Secretary,
Ministry of Railways, Rail Bhawan,
New Delhi

2. General Manager (P),
Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad)
Through its Chairman,
DRM Office Complex,
Nawab Yusuf Road, Allahabad

4. DRM (P)
Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad,
Working as Lab. Supdt.
Sub Divisional Railway Hospital,
Itarasi, MP

GOSAIN
6. Mahavir Pandit, working as Lab. Supdt.,
Northern Railway Divisional Hospital,
Lucknow, UP

7. Kulbhushan Doval, Working as Lab. Supdt.,
Northern Railway Divisional Hospital, Lucknow, UP - Respondents

(Mr. Pradeep Kr. Sharma, Mr. Piyush Gaur for respondents 1 to 4, Mr.
Somnath Bhattacharya with Mr. Pradeep Tripathi for respondents 4 & 5
5

1. Union of India
Through Secretary (Revenue),
Ministry of Finance, North Block, New Delhi
2. Central Board of Direct Taxes (CBDT)
Through its Chairman,
Department of Revenue, Ministry of Finance,
North Block, New Delhi
3. The Principal Director General of Income Tax (HRD)
Central Board of Direct Taxes,
Jawaharlal Nehru Stadium, New Delhi
4. The Principal Chief Commissioner of Income Tax (CCA), Jaipur
1st Floor, New Central Revenue Building,
Statue Circle, Jaipur - 302005, Rajasthan

-RESPONDENTS

OA No. 2142/2025

1. Surender Singh
S/o Shri Kishan Singh
Aged about 30 years
R/o A-21/13, Vasant Vihar,
Ujjain (M.P.)

2. Ashwani Kumar
S/o Shri Shiv Kumar Mahto
Aged about 34 years
R/o B-11, Type-3, Income Tax Colony,
Raipur

3. Nikhil Yadav
S/o Shri Anand Pal
Aged about 35 years
R/o D-25, Manohar Enclave,
City Centre, Gwalior

4. Vikash Kumar Kushwaha
S/o Shri Ram Sharan
Aged about 32 years
R/o Type-III/21, Income Tax Colony,
Kotra, Bhopal

5. Rupesh Anand
S/o Shri Shailendra Jha
Aged about 32 years
R/o Krishna Villa, 1st Floor, Plot No. 850,
R.P. Nagar, Phase-I, Kosabadi,
Korba - 495677

6. Rehana Bano
D/o Shri P. L. Sheikh
Aged about 29 years
R/o Chanakya Vihar Colony,
Kotra Sultanabad, Bhopal - 462003

LALIT
CENTRAL ADMINISTRATIVE TRIBUNAL
PRINCIPAL BENCH, NEW DELHI

OA No.198/2017

Reserved on: 14.01.2026
Pronounced on: 04.02.2026

Hon'ble Ms. Harvinder Kaur Oberoi, Member (J)
Hon'ble Dr. Sumeet Jerath, Member (A)

Balwan Singh Mehta, S/o Sh. Prem Raj,
Lab. Supdt. In Northern Railway,
Central Hospital, New Delhi,
Aged about 47 years,
R/o 158/16, Railway Colony,
Basant Road, New Delhi-55 - Applicant

(By Advocate: Mr. Anil Singal)

VERSUS

1. Union of India,
Through its Secretary,
Ministry of Railways, Rail Bhawan,
New Delhi

2. General Manager (P),
Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad)
Through its Chairman,
DRM Office Complex,
Nawab Yusuf Road, Allahabad

4. DRM (P)
Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad,
Working as Lab. Supdt.
Sub Divisional Railway Hospital,
Itarasi, MP

GOSAIN
6. Mahavir Pandit, working as Lab. Supdt.,
Northern Railway Divisional Hospital,
Lucknow, UP

7. Kulbhushan Doval, Working as Lab. Supdt.,
Northern Railway Divisional Hospital, Lucknow, UP - Respondents

(Mr. Pradeep Kr. Sharma, Mr. Piyush Gaur for respondents 1 to 4, Mr.
Somnath Bhattacharya with Mr. Pradeep Tripathi for respondents 4 & 5
6

7. Manish Soni
S/o Shri Sudarshan Kumar Soni
Aged about 28 years
R/o 46, LIG, Civil Lines,
Dewas (M.P.) - 455001

8. Vinay Shankar Mishra
S/o Shri Bhagwan Mishra
Aged about 31 years
R/o Income Tax Colony, Ved Nagar,
Ujjain - 456010

9. Anku Srivastav
S/o Shri Vishnu Shankar Prasad
Aged about 27 years
R/o C/o Rajendra Kashyap, Kripal Chowk,
Madan Mahal, Jabalpur (M.P.) - 482001

10. Shruti Srivastav
D/o Late Shri Rakesh Srivastav
Aged about 30 years
R/o D-9, Utsav Vihar, Napier Town,
Jabalpur - 482001

11. Ranjeet Kumar
S/o Shri Mannu Prasad
Aged about 31 years
R/o Qtr. No. 2, Type-II, Income Tax Colony,
Civil Lines, Raipur - 492001

12. Kamal
Son of Shri Jagdeesh Chand,
Aged about 32 years,
Resident of B-19, Income Tax Colony,
Residency Area, Near Daly College,
Indore (MP)-452001

13. Pradeep Singh Dumaga
S/o Shri Dev Raj Singh
Aged about 32 years
R/o Type-II, Griffins Colony, Quarter No. 92,
CPWD Quarters, Indore

14. Rahul Kumar Nayak
S/o Shri Mohar Singh
Aged about 32 years
R/o Income Tax Colony, Ved Nagar,
Ujjain

15. Saransh Sahu
S/o Shri Shatrughan Lal Sahu
Aged about 33 years
R/o 22, Avantika Avenue, Phase-I,
Awadhpuri, Bhopal

LALIT
CENTRAL ADMINISTRATIVE TRIBUNAL
PRINCIPAL BENCH, NEW DELHI

OA No.198/2017

Reserved on: 14.01.2026
Pronounced on: 04.02.2026

Hon'ble Ms. Harvinder Kaur Oberoi, Member (J)
Hon'ble Dr. Sumeet Jerath, Member (A)

Balwan Singh Mehta, S/o Sh. Prem Raj,
Lab. Supdt. In Northern Railway,
Central Hospital, New Delhi,
Aged about 47 years,
R/o 158/16, Railway Colony,
Basant Road, New Delhi-55 - Applicant

(By Advocate: Mr. Anil Singal)

VERSUS

1. Union of India,
Through its Secretary,
Ministry of Railways, Rail Bhawan,
New Delhi

2. General Manager (P),
Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad)
Through its Chairman,
DRM Office Complex,
Nawab Yusuf Road, Allahabad

4. DRM (P)
Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad,
Working as Lab. Supdt.
Sub Divisional Railway Hospital,
Itarasi, MP

GOSAIN
6. Mahavir Pandit, working as Lab. Supdt.,
Northern Railway Divisional Hospital,
Lucknow, UP

7. Kulbhushan Doval, Working as Lab. Supdt.,
Northern Railway Divisional Hospital, Lucknow, UP - Respondents

(Mr. Pradeep Kr. Sharma, Mr. Piyush Gaur for respondents 1 to 4, Mr.
Somnath Bhattacharya with Mr. Pradeep Tripathi for respondents 4 & 5
7

16. Pallob Deria
S/o Shri Ashoke Deria
Aged about 32 years
R/o Quarter No. 3, Type-II, Income Tax Colony,
Civil Lines, Raipur - 492001

17. Sindhoo Kumar
S/o Shri Arun Prasad
Aged about 35 years
R/o Sindhoo Kumar, Type-II,
Room No.3, income Tax Colony,
Chakardhar Nagar, Raigarh 496001

18. Deepak Singh
S/o Shri Veerendra Singh
Aged about 33 years
R/o Income Tax Colony, Kotra Sultanabad,
Bhopal - 462003

19. Vineet Kumar
S/o Shri Satyendra Narayan Singh
Aged about 35 years
R/o Amlidih, Raipur

20. Krishan Kumar
S/o Shri Ganpat Singh
Aged about 44 years
R/o O/o ITO-2(2), Gwalior

21. Hemlata Yadav
D/o Shri Dinesh Chandra Yadav
Aged about 30 years
R/o B-22, Income Tax Colony,
Residency Area, Indore

22. Vikas Verma
S/o Shri Anil Kumar Verma
Aged about 30 years
R/o Gali No. 8, Rajendra Nagar,
Civil Lines, Satna (M.P.)

23. Pintu Kumar
S/o Shri Bharat Thakur
Aged about 28 years
R/o Bhartiya Nagar, Bilaspur (C.G.)

24. Dilip Kumar Singh
S/o Shri Brajnandan Singh
Aged about 43 years
R/o O/o Addl. Commissioner of Income Tax (Central), Raipur (C.G.)

25. Apeksha Luhadia
S/o Shri Yashwant Luhadia
Aged about 32 years

LALIT
CENTRAL ADMINISTRATIVE TRIBUNAL
PRINCIPAL BENCH, NEW DELHI

OA No.198/2017

Reserved on: 14.01.2026
Pronounced on: 04.02.2026

Hon'ble Ms. Harvinder Kaur Oberoi, Member (J)
Hon'ble Dr. Sumeet Jerath, Member (A)

Balwan Singh Mehta, S/o Sh. Prem Raj,
Lab. Supdt. In Northern Railway,
Central Hospital, New Delhi,
Aged about 47 years,
R/o 158/16, Railway Colony,
Basant Road, New Delhi-55 - Applicant

(By Advocate: Mr. Anil Singal)

VERSUS

1. Union of India,
Through its Secretary,
Ministry of Railways, Rail Bhawan,
New Delhi

2. General Manager (P),
Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad)
Through its Chairman,
DRM Office Complex,
Nawab Yusuf Road, Allahabad

4. DRM (P)
Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad,
Working as Lab. Supdt.
Sub Divisional Railway Hospital,
Itarasi, MP

GOSAIN
6. Mahavir Pandit, working as Lab. Supdt.,
Northern Railway Divisional Hospital,
Lucknow, UP

7. Kulbhushan Doval, Working as Lab. Supdt.,
Northern Railway Divisional Hospital, Lucknow, UP - Respondents

(Mr. Pradeep Kr. Sharma, Mr. Piyush Gaur for respondents 1 to 4, Mr.
Somnath Bhattacharya with Mr. Pradeep Tripathi for respondents 4 & 5
8

R/o 302, Mangalmurti Enclave, Mangalmurti Nagar,
Kanadiya Road, Indore (M.P.)

26. Prity Kumari
D/o Shri Bharat Bhushan
Aged about 31 years
R/o Type-II, Quarter No. 10, Income Tax Colony,
Civil Lines, Raipur

27. Shrawan Kumar Awasthi
S/o Late Shri Krishna Kumar Awasthi
Aged about 30 years
R/o H. No. 186, Sanjivani Nagar,
Jabalpur (M.P.) - 482003

28. Ruchi Dubey
D/o Shri Dinesh Kumar Dubey
Aged about 31 years
R/o Indore (M.P.)

29. Devendra Dangi
S/o Shri Delan Singh Dangi
Aged about 31 years
R/o Qtr. No. 9, Type-III, Income Tax Colony,
Kotra Sultanabad, Bhopal - 462003

30. Promila
D/o Shri Vijay Pal Kaushik
Aged about 27 years
R/o Income Tax Colony, Indore

31. Sankalp Pal
S/o Shri Naresh Pal
Aged about 34 years
R/o E-201, Deodhar, Spring Valley Dew,
Katara Hills, Bhopal

32. Prashant Keshav Tripathi
S/o Shri Ravindra Kumar Tripathi
Aged about 27 years
R/o Income Tax Colony, Qtr. No. 08, Type-II,
City Centre, Gwalior - 474011

33. Sanjeev Kumar
S/o Shri Suresh Kumar
Aged about 33 years
R/o C/o Late Suresh Karmakar, 2237, Laxmi Nagar,
Basant Marble Gali, Ward-51, Pachpadi Naka, Raipur - 492001

34. Rahul Kumar Patel
S/o Shri Bhanu Pratap Patel
Aged about 30 years
R/o 198, Narela Shankari, Bhopal

LALIT
CENTRAL ADMINISTRATIVE TRIBUNAL
PRINCIPAL BENCH, NEW DELHI

OA No.198/2017

Reserved on: 14.01.2026
Pronounced on: 04.02.2026

Hon'ble Ms. Harvinder Kaur Oberoi, Member (J)
Hon'ble Dr. Sumeet Jerath, Member (A)

Balwan Singh Mehta, S/o Sh. Prem Raj,
Lab. Supdt. In Northern Railway,
Central Hospital, New Delhi,
Aged about 47 years,
R/o 158/16, Railway Colony,
Basant Road, New Delhi-55 - Applicant

(By Advocate: Mr. Anil Singal)

VERSUS

1. Union of India,
Through its Secretary,
Ministry of Railways, Rail Bhawan,
New Delhi

2. General Manager (P),
Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad)
Through its Chairman,
DRM Office Complex,
Nawab Yusuf Road, Allahabad

4. DRM (P)
Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad,
Working as Lab. Supdt.
Sub Divisional Railway Hospital,
Itarasi, MP

GOSAIN
6. Mahavir Pandit, working as Lab. Supdt.,
Northern Railway Divisional Hospital,
Lucknow, UP

7. Kulbhushan Doval, Working as Lab. Supdt.,
Northern Railway Divisional Hospital, Lucknow, UP - Respondents

(Mr. Pradeep Kr. Sharma, Mr. Piyush Gaur for respondents 1 to 4, Mr.
Somnath Bhattacharya with Mr. Pradeep Tripathi for respondents 4 & 5
9

35. Rohit Rohilla
S/o Shri Om Prakash
Aged about 34 years
R/o Soumya Parklane, Block-16, Flat No. 16104,
Awadhpuri, Bhopal

36. Avijit Purkait
S/o Shri Ashutosh Purkait
Aged about 32 years
R/o Rawatpura Colony, Phase-II, Mathpurena,
Raipur - 492001

37. Abhai Pratap Singh
S/o Shri Dhirendra Singh
Aged about 29 years
R/o House No. 49, Pilush Nagar, Near Manish Motors,
Awadhpuri, Bhopal - 462022

38. Vikash Kumar
S/o Shri Bishwanath Mahto
Aged about 29 years
R/o Type-III/83, Income Tax Colony,
Kotra, Bhopal - 462003

39. Kaushal Kumar
S/o Shri Bhawesh Prasad
Aged about 26 years
R/o C/o Vijay Krishna Hota, Maitri Kunj, Akansha Kunj,
Bhilai (C.G.) - 490006

40. Amit
S/o Shri Mahavir Singh
Aged about 29 years
R/o VPO Pipli Khera, Tehsil Ganaur,
District Sonipat, Haryana

41. Sachin Kumar Singh
S/o Shri Uma Shankar Singh
Aged about 29 years
R/o Qtr. No. A-24, Type-III, Income Tax Colony,
Civil Lines, Raipur

42. Jaideep Modak
S/o Shri Subhash Chandra Modak
Aged about 32 years
R/o Street No. 4, Dwarika Vihar, Daldal Seoni, Mowa,
Raipur (C.G.) - 492014

43. Bhundeo Kumar
S/o Shri Hiralal Rai
Aged about 45 years
R/o Aaykar Colony, Civil Lines, Raipur (C.G.)

LALIT
CENTRAL ADMINISTRATIVE TRIBUNAL
PRINCIPAL BENCH, NEW DELHI

OA No.198/2017

Reserved on: 14.01.2026
Pronounced on: 04.02.2026

Hon'ble Ms. Harvinder Kaur Oberoi, Member (J)
Hon'ble Dr. Sumeet Jerath, Member (A)

Balwan Singh Mehta, S/o Sh. Prem Raj,
Lab. Supdt. In Northern Railway,
Central Hospital, New Delhi,
Aged about 47 years,
R/o 158/16, Railway Colony,
Basant Road, New Delhi-55 - Applicant

(By Advocate: Mr. Anil Singal)

VERSUS

1. Union of India,
Through its Secretary,
Ministry of Railways, Rail Bhawan,
New Delhi

2. General Manager (P),
Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad)
Through its Chairman,
DRM Office Complex,
Nawab Yusuf Road, Allahabad

4. DRM (P)
Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad,
Working as Lab. Supdt.
Sub Divisional Railway Hospital,
Itarasi, MP

GOSAIN
6. Mahavir Pandit, working as Lab. Supdt.,
Northern Railway Divisional Hospital,
Lucknow, UP

7. Kulbhushan Doval, Working as Lab. Supdt.,
Northern Railway Divisional Hospital, Lucknow, UP - Respondents

(Mr. Pradeep Kr. Sharma, Mr. Piyush Gaur for respondents 1 to 4, Mr.
Somnath Bhattacharya with Mr. Pradeep Tripathi for respondents 4 & 5
10

44. Aditya Kumar
S/o Shri Satish Singh
Aged about 28 years
R/o C/o Uma Tiwari, Nagdoune Colony,
Vyapar Vihar Road, Bilaspur (C.G.) - 495001

45. Anand Kumar Jha
S/o Shri Mohan Jha
Aged about 44 years
R/o 41D, E-Pocket, Maroda Sector,
Bhilai, Durg (C.G.) - 490006

46. Khushraj Thakre
S/o Shri Krishna Rao Thakre
Aged about 29 years
R/o H. No. 30A, Surya Colony, Anand Nagar,
Bhopal - 462022

47. Ashutosh Sharma
S/o Shri Kailashi Sharma
Aged about 31 years
R/o Q-16, Income Tax Colony, Ved Nagar, Ujjain

48. Nisha Yadav
D/o Shri Subhash Chand
Aged about 30 years
R/o B-29, Income Tax Colony, Indore

49. Devendra Rawat
S/o Shri Hakke Ram Rawat
Aged about 31 years
R/o Quarter No. 02, Type-I, Income Tax Colony,
City Centre, Gwalior

50. Mayank Sharma
S/o Shri Kishan Kumar Sharma
Aged about 32 years
R/o Hotel Ranthambore Siddhi Vinayak Resort,
Ranthambore Road, Sawai Madhopur

51. Basuki Kumar
S/o Shri Prayag Mandal
Aged about 45 years
R/o House No. 45, Whitewood Italia Colony,
Mahadeo Ghat Road, Bhatagaon, Raipur

52. Rohit Rohilla
S/o Shri Om Prakash
Aged about 34 years
R/o Soumya Parklane, Block-16, Flat No. 16104,
Awadhpuri, Bhopal

53. Riya Srishti
D/o Shri Arjun Prasad

LALIT
CENTRAL ADMINISTRATIVE TRIBUNAL
PRINCIPAL BENCH, NEW DELHI

OA No.198/2017

Reserved on: 14.01.2026
Pronounced on: 04.02.2026

Hon'ble Ms. Harvinder Kaur Oberoi, Member (J)
Hon'ble Dr. Sumeet Jerath, Member (A)

Balwan Singh Mehta, S/o Sh. Prem Raj,
Lab. Supdt. In Northern Railway,
Central Hospital, New Delhi,
Aged about 47 years,
R/o 158/16, Railway Colony,
Basant Road, New Delhi-55 - Applicant

(By Advocate: Mr. Anil Singal)

VERSUS

1. Union of India,
Through its Secretary,
Ministry of Railways, Rail Bhawan,
New Delhi

2. General Manager (P),
Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad)
Through its Chairman,
DRM Office Complex,
Nawab Yusuf Road, Allahabad

4. DRM (P)
Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad,
Working as Lab. Supdt.
Sub Divisional Railway Hospital,
Itarasi, MP

GOSAIN
6. Mahavir Pandit, working as Lab. Supdt.,
Northern Railway Divisional Hospital,
Lucknow, UP

7. Kulbhushan Doval, Working as Lab. Supdt.,
Northern Railway Divisional Hospital, Lucknow, UP - Respondents

(Mr. Pradeep Kr. Sharma, Mr. Piyush Gaur for respondents 1 to 4, Mr.
Somnath Bhattacharya with Mr. Pradeep Tripathi for respondents 4 & 5
11

Aged about 32 years
R/o H. No. 82, Rachna Vihar Colony,
Awadhpuri, Bhopal

54. Mudit Kumar Yadav
S/o Shri Girish Kumar Yadav
Aged about 33 years
R/o Qtr. No. 10, Income Tax Colony, Gwalior

55. Prabhat Singh
S/o Shri Ramnagina Singh
Aged about 31 years
R/o Income Tax Colony, Bhopal - 462003

56. Anni Singh
D/o Shri Dinesh Singh
Aged about 32 years
R/o Mahaveer Nagar, Raipur

57. Jatin
S/o Shri Ramphal Kaushik
Aged about 28 years
R/o N-1, Patel Nagar, City Centre,
Near Divakar Enclave, Gwalior

58. Abhishek Kumar
S/o Shri Ashok Kumar Shukla
Aged about 31 years
R/o Income Tax Colony, City Centre, Gwalior

59. Arun K. Singh
S/o Shri Nagendra Bahadur Singh
Aged about 31 years
R/o House No. 655, C/o B.B. Swami,
Near Marble City Hospital, Napier Town,
Jabalpur (M.P.)

60. Vikas Kumar
S/o Shri Shambhu Jha
Aged about 27 years
R/o HC-01, Abhiruchi Parisar, Old Subhash Nagar

61. Rajmani Singh
S/o Shri Shiv Bahadur Singh
Aged about 32 years
R/o Qtrs. No. 50, Type-III, Income Tax Colony,
Kotra, Bhopal

62. Dayanandhi Raj
D/o Shri Dayanand Singh
Aged about 30 years
R/o Gwalior

LALIT
CENTRAL ADMINISTRATIVE TRIBUNAL
PRINCIPAL BENCH, NEW DELHI

OA No.198/2017

Reserved on: 14.01.2026
Pronounced on: 04.02.2026

Hon'ble Ms. Harvinder Kaur Oberoi, Member (J)
Hon'ble Dr. Sumeet Jerath, Member (A)

Balwan Singh Mehta, S/o Sh. Prem Raj,
Lab. Supdt. In Northern Railway,
Central Hospital, New Delhi,
Aged about 47 years,
R/o 158/16, Railway Colony,
Basant Road, New Delhi-55 - Applicant

(By Advocate: Mr. Anil Singal)

VERSUS

1. Union of India,
Through its Secretary,
Ministry of Railways, Rail Bhawan,
New Delhi

2. General Manager (P),
Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad)
Through its Chairman,
DRM Office Complex,
Nawab Yusuf Road, Allahabad

4. DRM (P)
Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad,
Working as Lab. Supdt.
Sub Divisional Railway Hospital,
Itarasi, MP

GOSAIN
6. Mahavir Pandit, working as Lab. Supdt.,
Northern Railway Divisional Hospital,
Lucknow, UP

7. Kulbhushan Doval, Working as Lab. Supdt.,
Northern Railway Divisional Hospital, Lucknow, UP - Respondents

(Mr. Pradeep Kr. Sharma, Mr. Piyush Gaur for respondents 1 to 4, Mr.
Somnath Bhattacharya with Mr. Pradeep Tripathi for respondents 4 & 5
12

63. Rajnish Kumar
S/o Shri Ramdarshan
Aged about 42 years
R/o 19B, E-Pocket, Maroda Sector, Bhilai - 490006

64. Ritu Tripathi
D/o Shri Shyam Bihari Tripathi
Aged about 30 years
R/o Income Tax Colony, City Centre, Gwalior

65. Kamta Prasad
S/o Shri Naval Kishor
Aged about 29 years
R/o Quarter No. 3, Block-A, Type-III, Income Tax Colony,
Civil Lines, Satna (M.P.)

66. Ashish Kumar Chaturvedi
S/o Shri Awadhesh Chaturvedi
Aged about 30 years
R/o 775, Satellite Junction, Near Jain Mandir,
Dewas Naka, Indore (M.P.) - 452001

...APPLICANTS

Versus

1. Union of India
Through Secretary,
Ministry of Finance, Department of Revenue,
North Block, New Delhi
2. Central Board of Direct Taxes
Through Chairman,
Department of Revenue, Ministry of Finance,
North Block, New Delhi
3. The Principal Director General of Income Tax (HRD)
Central Board of Direct Taxes,
Jawaharlal Nehru Stadium, New Delhi
4. The Principal Chief Commissioner of Income Tax (CCA)
Aayakar Bhawan, Hoshangabad Road, Bhopal
5. Department of Personnel & Training
Through Secretary,
North Block, Central Secretariat,
New Delhi - 110001
- Respondents

OA No. 1522/2025

1. V Ravi Varma Syparaju, son of Shri
Suryanarayana Raju, DOB 29-07-1985,
Resident of 55-1-25/9, SF2, Sai
Navavidha Bhakti Apartment, J R Nagar,
H B Colony Road, Old Venkojipalem,
Visakhapatnam, Andhra Pradesh, PIN-

LALIT
CENTRAL ADMINISTRATIVE TRIBUNAL
PRINCIPAL BENCH, NEW DELHI

OA No.198/2017

Reserved on: 14.01.2026
Pronounced on: 04.02.2026

Hon'ble Ms. Harvinder Kaur Oberoi, Member (J)
Hon'ble Dr. Sumeet Jerath, Member (A)

Balwan Singh Mehta, S/o Sh. Prem Raj,
Lab. Supdt. In Northern Railway,
Central Hospital, New Delhi,
Aged about 47 years,
R/o 158/16, Railway Colony,
Basant Road, New Delhi-55 - Applicant

(By Advocate: Mr. Anil Singal)

VERSUS

1. Union of India,
Through its Secretary,
Ministry of Railways, Rail Bhawan,
New Delhi

2. General Manager (P),
Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad)
Through its Chairman,
DRM Office Complex,
Nawab Yusuf Road, Allahabad

4. DRM (P)
Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad,
Working as Lab. Supdt.
Sub Divisional Railway Hospital,
Itarasi, MP

GOSAIN
6. Mahavir Pandit, working as Lab. Supdt.,
Northern Railway Divisional Hospital,
Lucknow, UP

7. Kulbhushan Doval, Working as Lab. Supdt.,
Northern Railway Divisional Hospital, Lucknow, UP - Respondents

(Mr. Pradeep Kr. Sharma, Mr. Piyush Gaur for respondents 1 to 4, Mr.
Somnath Bhattacharya with Mr. Pradeep Tripathi for respondents 4 & 5
13

530022, Working as Tax Assistant, O/o
Principal commissioner of Income Tax-1,
Visakhapatnam, Mobile 9491516124

2. Uday Kumar Guggilapu, son of Shri
Late venkatrao, DOB 15 -08-1985,
resident of Plot No.31, kanapaka,
vizianagaram, A.P, working as Tax
Assistant, O/o The Addl.DIT(INV),
Visakhapatnam, Mobile 8500044744

3. Thota Abishek Paul, son of Shri
Thota Nagaraju, DOB 02-09-2000,
resident of 001, Sai Ram
Gardens,Sujathanagar, Visakhapatnam,
working as Tax Assistant, O/o
Rajahmundry, Mobile 8247730402

4. Mallavarapu Sushma Priyanka,
daughter of Shri M Prakash, DOB 16-11-
1996, Resident of 36-92-256/3,Srinivas
Nagar, Kancharapalem, Visakhapatnam,
500008, working as Tax Assistant, O/o
Signature Towers, Kondapur, Hyderabad,
Mobile 8799790360

5. Diptimayee Bisoyi, daughter of Shri
Simanchala Bisoyi, DOB 19-02-2000,
resident of Buguda, PO- Amrutulu, PS-
Surada, Ganjam, Odisha - 761108,
working as Tax Assistant, O/o O/o The
Pr. Commissioner of Income Tax-1,
Visakhapatnam, Mobile 8895600324.
6. Ullakula Raghuveer, son of Shri
Ullakula Venkata Ramana, DOB 08-08-
1998, resident of Plot no 11, opposite Sai
Krupa Appartments, Indiranagar colony,
Chapuram Panchayathi, Srikakulam,
Andhra Pradesh -532001, working as Tax
Assistant, O/o ITOAU-444, Hyderabad
(stationed at Bhimavaram), Mobile
No.8790490457.
7. Yathirajula Pavan Kishore, son of
Shri Y Sundara Rao, DOB 11-06-1999,
resident of Amadalavalasa, Srikakulam,
working as Tax Assistant, Guntur, mobile
7675020305
8. Purushottam Tanarapu, son of Shri T
Satyairarayana, DOB 27/08/1988 , R/o
D.No: 5l-8-43/139, Seethammadhara,
Viskhapatnam working as Tax Assistant,
O/o PT.CIT (Central), Visakhapatnam,

LALIT
CENTRAL ADMINISTRATIVE TRIBUNAL
PRINCIPAL BENCH, NEW DELHI

OA No.198/2017

Reserved on: 14.01.2026
Pronounced on: 04.02.2026

Hon'ble Ms. Harvinder Kaur Oberoi, Member (J)
Hon'ble Dr. Sumeet Jerath, Member (A)

Balwan Singh Mehta, S/o Sh. Prem Raj,
Lab. Supdt. In Northern Railway,
Central Hospital, New Delhi,
Aged about 47 years,
R/o 158/16, Railway Colony,
Basant Road, New Delhi-55 - Applicant

(By Advocate: Mr. Anil Singal)

VERSUS

1. Union of India,
Through its Secretary,
Ministry of Railways, Rail Bhawan,
New Delhi

2. General Manager (P),
Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad)
Through its Chairman,
DRM Office Complex,
Nawab Yusuf Road, Allahabad

4. DRM (P)
Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad,
Working as Lab. Supdt.
Sub Divisional Railway Hospital,
Itarasi, MP

GOSAIN
6. Mahavir Pandit, working as Lab. Supdt.,
Northern Railway Divisional Hospital,
Lucknow, UP

7. Kulbhushan Doval, Working as Lab. Supdt.,
Northern Railway Divisional Hospital, Lucknow, UP - Respondents

(Mr. Pradeep Kr. Sharma, Mr. Piyush Gaur for respondents 1 to 4, Mr.
Somnath Bhattacharya with Mr. Pradeep Tripathi for respondents 4 & 5
14

9. Challa Viswa Teja, son of Shri
Somu Naidu, DOB 26-05-1999, resident
of Yerukunaidupalem Asakapalli post
Sabbavaram Anakapalli 531035, working
as Tax Assistant, O/o JCIT TDS Range
Visakhapatnam, Mobile 9494679695

10. Sabbavarapu Murali, son of Shri
Sabbavarapu Demudu, DOB 16-12-1999,
Resident of 1-112, Kusarlapudi,
Rolugunta, Anakapalli, 531116, working
as Tax Assistant, O/o Additional. CIT,
Kakinada Range, Kakinada, Mobile
7995376126, CGL Batch 2022. ...APPLICANTS

Versus

1. Union of India
Through Secretary
Ministry of Finance
Department of Revenue
North Block, New Delhi

2. Central Board of Direct Taxes
Through Chairman
Department of Revenue
Ministry of Finance, North Block, New
Delhi

3. The Principal Director General of
Income Tax (HRD)
Central Board of Direct Taxes
Jawahar Lal Nehru Stadium
New Delhi

4. The Principal Chief Commissioner of
Income Tax (CCA of Andhra Pradesh ...RESPONDENTS
and Telangana),
10th Floor, C Block, IT Tower, AC
Guards, Hyderabad- 500004

(For Applicant(s) Advocate: Mr. MK Bhardwaj and Ms. Sriparna
Chatterjee with Mr. Manish)

(For Respondent(s) Advocate: Mr. Rajeev Kumar)

LALIT
CENTRAL ADMINISTRATIVE TRIBUNAL
PRINCIPAL BENCH, NEW DELHI

OA No.198/2017

Reserved on: 14.01.2026
Pronounced on: 04.02.2026

Hon'ble Ms. Harvinder Kaur Oberoi, Member (J)
Hon'ble Dr. Sumeet Jerath, Member (A)

Balwan Singh Mehta, S/o Sh. Prem Raj,
Lab. Supdt. In Northern Railway,
Central Hospital, New Delhi,
Aged about 47 years,
R/o 158/16, Railway Colony,
Basant Road, New Delhi-55 - Applicant

(By Advocate: Mr. Anil Singal)

VERSUS

1. Union of India,
Through its Secretary,
Ministry of Railways, Rail Bhawan,
New Delhi

2. General Manager (P),
Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad)
Through its Chairman,
DRM Office Complex,
Nawab Yusuf Road, Allahabad

4. DRM (P)
Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad,
Working as Lab. Supdt.
Sub Divisional Railway Hospital,
Itarasi, MP

GOSAIN
6. Mahavir Pandit, working as Lab. Supdt.,
Northern Railway Divisional Hospital,
Lucknow, UP

7. Kulbhushan Doval, Working as Lab. Supdt.,
Northern Railway Divisional Hospital, Lucknow, UP - Respondents

(Mr. Pradeep Kr. Sharma, Mr. Piyush Gaur for respondents 1 to 4, Mr.
Somnath Bhattacharya with Mr. Pradeep Tripathi for respondents 4 & 5
15

ORDER

Hon'ble Ms. Harvinder Kaur Oberoi, Member (J):

The issue in all these Original Applications is the same and hence with the consent of the learned counsel for the parties, all the captioned OAs have been heard together and are being disposed of this common order. However, for writing the present order, the facts are being taken from OA No. 1273/2025 (Vivek Kumar Khichar) treating the same as the lead case.

2. The brief facts of the case are that the applicants were initially appointed as MTS on different dates and were subsequently promoted to the post of Tax Assistant on 6 June 2022. Presently, all the applicants fall within the feeder cadre for promotion to the post of Office Superintendent. As per the existing Recruitment Rules, the applicants became eligible for promotion to the post of Senior Tax Assistant/Office Superintendent upon completion of three years of regular service in the feeder cadre or by virtue of the relaxation clause providing eligibility upon completion of more than half of the qualifying service or two years, whichever is less, subject to passing the departmental examination. It is submitted that the posts of Senior Tax Assistant and Office Superintendent were later merged and re- designated as Office Superintendent.

3. It is further submitted that the merger of the posts was made effective from the date of notification of the new Recruitment Rules dated 20.09.2024. Prior to the said amendment, the posts of Senior Tax Assistant and Office Superintendent were to be filled 100% by way of promotion. However, by virtue of the new Recruitment Rules, a direct recruitment quota was introduced for the first time in the cadre of Office Superintendent, though no additional posts were 1 LALIT CENTRAL ADMINISTRATIVE TRIBUNAL PRINCIPAL BENCH, NEW DELHI OA No.198/2017 Reserved on: 14.01.2026 Pronounced on: 04.02.2026 Hon'ble Ms. Harvinder Kaur Oberoi, Member (J) Hon'ble Dr. Sumeet Jerath, Member (A) Balwan Singh Mehta, S/o Sh. Prem Raj, Lab. Supdt. In Northern Railway, Central Hospital, New Delhi, Aged about 47 years, R/o 158/16, Railway Colony, Basant Road, New Delhi-55 - Applicant (By Advocate: Mr. Anil Singal) VERSUS

1. Union of India, Through its Secretary, Ministry of Railways, Rail Bhawan, New Delhi

2. General Manager (P), Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad) Through its Chairman, DRM Office Complex, Nawab Yusuf Road, Allahabad

4. DRM (P) Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad, Working as Lab. Supdt.

Sub Divisional Railway Hospital, Itarasi, MP GOSAIN

6. Mahavir Pandit, working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP

4. Learned counsel for the applicants submits that as per the DoPT Office Memoranda dated 10.04.1989 and 22.07.2024, it has been clearly laid down that vacancies are to be filled as per the rules in force on the date of occurrence of such vacancies. Thus, all vacancies existing prior to 20.09.2024 were required to be filled by promotion. Despite this, while issuing the promotion order dated 31.12.2024, the respondents failed to fill all the available vacancies and left a substantial number of posts unfilled on the pretext of lack of clarification from higher authorities.

5. It is submitted that the respondents had even initiated the process for promotion by calling for vigilance clearance of all eligible Tax Assistants, including juniors to the applicants. This created a legitimate expectation that the applicants would also be considered for promotion, particularly when the benefit of relaxation in qualifying service was applicable. However, the applicants were arbitrarily denied promotion while their juniors were considered.

6. It is further submitted that the denial of promotion is based on a misinterpretation of the DoPT instructions through an impugned clarification dated 13.12.2024, wherein it has been wrongly directed that vacancies be filled as per the amended Recruitment Rules. The learned counsel submits that such clarification is contrary to the binding Office Memoranda, which clearly mandate that vacancies 1 LALIT CENTRAL ADMINISTRATIVE TRIBUNAL PRINCIPAL BENCH, NEW DELHI OA No.198/2017 Reserved on: 14.01.2026 Pronounced on: 04.02.2026 Hon'ble Ms. Harvinder Kaur Oberoi, Member (J) Hon'ble Dr. Sumeet Jerath, Member (A) Balwan Singh Mehta, S/o Sh. Prem Raj, Lab. Supdt. In Northern Railway, Central Hospital, New Delhi, Aged about 47 years, R/o 158/16, Railway Colony, Basant Road, New Delhi-55 - Applicant (By Advocate: Mr. Anil Singal) VERSUS

1. Union of India, Through its Secretary, Ministry of Railways, Rail Bhawan, New Delhi

2. General Manager (P), Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad) Through its Chairman, DRM Office Complex, Nawab Yusuf Road, Allahabad

4. DRM (P) Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad, Working as Lab. Supdt.

Sub Divisional Railway Hospital, Itarasi, MP GOSAIN

6. Mahavir Pandit, working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP

7. Learned counsel also draws attention to a similar situation in the cadre of Executive Assistant, where upon amendment of Recruitment Rules and enhancement of eligibility service, all pre- amendment vacancies were protected and filled through promotion to avoid hardship to existing employees. It is argued that the applicants are identically placed and are entitled to the same treatment.

8. It is further submitted that the applicants made detailed representations dated 18.12.2024 and 31.12.2024 requesting that all pre-amendment vacancies be filled through promotion. The matter was also supported by recommendations from the competent authority and employee federation. The respondents even sought details of affected employees and received positive recommendations for considering the applicants' case as a one-time measure. Despite this, no action has been taken and instead, the respondents are proceeding to forward the unfilled vacancies to the Staff Selection Commission for direct recruitment.

9. It is submitted that if such action is allowed, the applicants would suffer irreparable harm, as they may have to wait 20 to 25 years for promotion, whereas their batchmates and even juniors have already been promoted. This results in gross inequality and hostile discrimination among similarly situated employees appointed and promoted under the same rules and orders. 1 LALIT CENTRAL ADMINISTRATIVE TRIBUNAL PRINCIPAL BENCH, NEW DELHI OA No.198/2017 Reserved on: 14.01.2026 Pronounced on: 04.02.2026 Hon'ble Ms. Harvinder Kaur Oberoi, Member (J) Hon'ble Dr. Sumeet Jerath, Member (A) Balwan Singh Mehta, S/o Sh. Prem Raj, Lab. Supdt. In Northern Railway, Central Hospital, New Delhi, Aged about 47 years, R/o 158/16, Railway Colony, Basant Road, New Delhi-55 - Applicant (By Advocate: Mr. Anil Singal) VERSUS

1. Union of India, Through its Secretary, Ministry of Railways, Rail Bhawan, New Delhi

2. General Manager (P), Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad) Through its Chairman, DRM Office Complex, Nawab Yusuf Road, Allahabad

4. DRM (P) Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad, Working as Lab. Supdt.

Sub Divisional Railway Hospital, Itarasi, MP GOSAIN

6. Mahavir Pandit, working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP

10. On these facts, the learned counsel for the applicants has raised the following grounds. The impugned action of the respondents is in clear violation of the DoPT Office Memoranda dated 10.04.1989 and 22.07.2024, which are binding in nature and mandate that vacancies be filled as per the rules in force at the time of occurrence. The respondents have failed to provide any justification for deviating from these binding instructions.

11. The action of not filling backlog vacancies that arose prior to 20.09.2024 as per the old Recruitment Rules is illegal and arbitrary, particularly when such rules provided for 100% promotion. The introduction of direct recruitment quota cannot be applied retrospectively in absence of any express provision.

12. The respondents have failed to appreciate that no new posts were created while introducing the direct recruitment quota, and therefore, the existing vacancies could not have been diverted to direct recruitment.

13. The impugned action is contrary to settled law laid down by the Hon'ble Supreme Court that vacancies must be filled as per the rules prevailing at the time of occurrence, unless the amended rules are retrospective, which is not the case here.

14. The clarification issued vide letter dated 13.12.2024 is merely an administrative instruction and cannot override the statutory rules or binding executive instructions issued under Article 73 of the Constitution of India.

1 LALIT CENTRAL ADMINISTRATIVE TRIBUNAL PRINCIPAL BENCH, NEW DELHI OA No.198/2017 Reserved on: 14.01.2026 Pronounced on: 04.02.2026 Hon'ble Ms. Harvinder Kaur Oberoi, Member (J) Hon'ble Dr. Sumeet Jerath, Member (A) Balwan Singh Mehta, S/o Sh. Prem Raj, Lab. Supdt. In Northern Railway, Central Hospital, New Delhi, Aged about 47 years, R/o 158/16, Railway Colony, Basant Road, New Delhi-55 - Applicant (By Advocate: Mr. Anil Singal) VERSUS

1. Union of India, Through its Secretary, Ministry of Railways, Rail Bhawan, New Delhi

2. General Manager (P), Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad) Through its Chairman, DRM Office Complex, Nawab Yusuf Road, Allahabad

4. DRM (P) Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad, Working as Lab. Supdt.

Sub Divisional Railway Hospital, Itarasi, MP GOSAIN

6. Mahavir Pandit, working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP

15. The action of the respondents is violative of Articles 14 and 16 of the Constitution of India, as it results in discrimination between similarly situated employees and denial of equal opportunity in matters of promotion.

16. The applicants have been subjected to hostile discrimination, as in similar circumstances in other cadres, including that of Executive Assistant, all vacancies were filled through promotion by applying the old Recruitment Rules.

17. The respondents have failed to act as a model employer and have caused grave prejudice to the applicants by arbitrarily withholding their rightful promotions.

18. The impugned action is also contrary to the consistent policy of the DoPT to protect the interests of existing employees when eligibility criteria are altered, including by retaining existing eligibility conditions and filling vacancies as per old rules.

19. The respondents, while partially applying the protection clause in respect of eligibility, have failed to extend the same protection in the matter of filling vacancies, thereby adopting a selective and arbitrary approach.

20. The impugned clarification dated 13.12.2024 is unconstitutional, arbitrary, and liable to be set aside as it is contrary to binding instructions and settled legal principles.

21. Learned counsel for the respondents has filed the counter affidavit and submitted that the present Original Application has 1 LALIT CENTRAL ADMINISTRATIVE TRIBUNAL PRINCIPAL BENCH, NEW DELHI OA No.198/2017 Reserved on: 14.01.2026 Pronounced on: 04.02.2026 Hon'ble Ms. Harvinder Kaur Oberoi, Member (J) Hon'ble Dr. Sumeet Jerath, Member (A) Balwan Singh Mehta, S/o Sh. Prem Raj, Lab. Supdt. In Northern Railway, Central Hospital, New Delhi, Aged about 47 years, R/o 158/16, Railway Colony, Basant Road, New Delhi-55 - Applicant (By Advocate: Mr. Anil Singal) VERSUS

1. Union of India, Through its Secretary, Ministry of Railways, Rail Bhawan, New Delhi

2. General Manager (P), Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad) Through its Chairman, DRM Office Complex, Nawab Yusuf Road, Allahabad

4. DRM (P) Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad, Working as Lab. Supdt.

Sub Divisional Railway Hospital, Itarasi, MP GOSAIN

6. Mahavir Pandit, working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP

7. Kulbhushan Doval, Working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP - Respondents (Mr. Pradeep Kr. Sharma, Mr. Piyush Gaur for respondents 1 to 4, Mr. Somnath Bhattacharya with Mr. Pradeep Tripathi for respondents 4 & 5 20 been filed by the applicants challenging the FAQ dated 13.12.2024 issued in respect of the Recruitment Rules for the post of Office Superintendent, 2024 dated 20.09.2024. At the outset, it is submitted that the original application has been filed on false premises and is devoid of merits. The instant application is a gross abuse of the legal process and a waste of the valuable time of the Tribunal and is therefore liable to be rejected in limine.

22. It is submitted that the applicants had not completed the minimum eligibility service of three years in the grade of Tax Assistant as on 20.09.2024, i.e., the date of notification of the new Recruitment Rules, 2024. Thus, as on 20.09.2024, the applicants were not eligible for consideration for promotion to the post of Senior Tax Assistant even under the Recruitment Rules of 2003. It is further submitted that the applicants have not been rendered ineligible due to the promulgation of the new Recruitment Rules dated 20.09.2024; rather, their interests have been protected by the saving clause contained in Column No. 11 of the said rules, which provides that the eligibility service for promotion shall continue to be three years for persons holding the feeder post of Tax Assistant on a regular basis as on the date of notification of the rules.

23. It is further submitted that the decision of the respondent department to merge the post of Senior Tax Assistant into Office Superintendent is neither arbitrary nor unreasonable. The same was necessitated due to a large number of vacancies in the cadre of Senior Tax Assistant, where approximately 65% of the posts were lying vacant as on 01.03.2024 due to non-availability of eligible 1 LALIT CENTRAL ADMINISTRATIVE TRIBUNAL PRINCIPAL BENCH, NEW DELHI OA No.198/2017 Reserved on: 14.01.2026 Pronounced on: 04.02.2026 Hon'ble Ms. Harvinder Kaur Oberoi, Member (J) Hon'ble Dr. Sumeet Jerath, Member (A) Balwan Singh Mehta, S/o Sh. Prem Raj, Lab. Supdt. In Northern Railway, Central Hospital, New Delhi, Aged about 47 years, R/o 158/16, Railway Colony, Basant Road, New Delhi-55 - Applicant (By Advocate: Mr. Anil Singal) VERSUS

1. Union of India, Through its Secretary, Ministry of Railways, Rail Bhawan, New Delhi

2. General Manager (P), Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad) Through its Chairman, DRM Office Complex, Nawab Yusuf Road, Allahabad

4. DRM (P) Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad, Working as Lab. Supdt.

Sub Divisional Railway Hospital, Itarasi, MP GOSAIN

6. Mahavir Pandit, working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP

7. Kulbhushan Doval, Working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP - Respondents (Mr. Pradeep Kr. Sharma, Mr. Piyush Gaur for respondents 1 to 4, Mr. Somnath Bhattacharya with Mr. Pradeep Tripathi for respondents 4 & 5 21 candidates in the feeder cadre. The FAQs dated 13.12.2024 were issued by the Directorate of Human Resource Development, CBDT only to clarify procedural aspects of the new Recruitment Rules and merely reiterate the provisions contained in various Office Memoranda issued by the DoP&T. There is no contradiction between the said FAQs and the Office Memoranda.

24. It is further submitted that the legal issue raised by the applicants regarding whether vacancies arising prior to amendment of rules are to be filled under old rules stands conclusively settled by the Hon'ble Supreme Court in State of Himachal Pradesh vs Raj Kumar decided on 20th May 2022, wherein it has been held that the proposition laid down in Y. V. Rangaiah v. J. Sreenivasa Rao does not reflect the correct position of law and stands overruled.

25. It is submitted that the posts of Senior Tax Assistant and Office Superintendent were earlier governed by separate Recruitment Rules of 2003 and 2007 respectively. Due to acute shortage of manpower and large-scale vacancies in the cadre of Senior Tax Assistant, the matter was examined in consultation with stakeholders and a decision was taken to merge the said post with Office Superintendent. The proposal was duly approved by the Hon'ble Finance Minister and implemented vide Office Memorandum dated 11.01.2023, clearly stipulating that the merger would take effect from the date of notification of new Recruitment Rules.

26. It is further submitted that the new Recruitment Rules for the merged post of Office Superintendent were framed strictly in accordance with the guidelines issued by the DoP&T and UPSC. The 1 LALIT CENTRAL ADMINISTRATIVE TRIBUNAL PRINCIPAL BENCH, NEW DELHI OA No.198/2017 Reserved on: 14.01.2026 Pronounced on: 04.02.2026 Hon'ble Ms. Harvinder Kaur Oberoi, Member (J) Hon'ble Dr. Sumeet Jerath, Member (A) Balwan Singh Mehta, S/o Sh. Prem Raj, Lab. Supdt. In Northern Railway, Central Hospital, New Delhi, Aged about 47 years, R/o 158/16, Railway Colony, Basant Road, New Delhi-55 - Applicant (By Advocate: Mr. Anil Singal) VERSUS

1. Union of India, Through its Secretary, Ministry of Railways, Rail Bhawan, New Delhi

2. General Manager (P), Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad) Through its Chairman, DRM Office Complex, Nawab Yusuf Road, Allahabad

4. DRM (P) Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad, Working as Lab. Supdt.

Sub Divisional Railway Hospital, Itarasi, MP GOSAIN

6. Mahavir Pandit, working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP

7. Kulbhushan Doval, Working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP - Respondents (Mr. Pradeep Kr. Sharma, Mr. Piyush Gaur for respondents 1 to 4, Mr. Somnath Bhattacharya with Mr. Pradeep Tripathi for respondents 4 & 5 22 draft rules were published for stakeholder consultation, objections were considered, and thereafter the rules were duly notified in the Gazette of India on 20.09.2024 under Article 309 of the Constitution of India. The said rules provide for a mode of recruitment consisting of 70% by direct recruitment and 30% by promotion.

27. It is submitted that upon notification of the new Recruitment Rules, the earlier posts and their respective Recruitment Rules ceased to exist. Consequently, all unfilled or backlog vacancies of erstwhile Senior Tax Assistant stood merged with the cadre of Office Superintendent as on 20.09.2024. As per DoP&T guidelines contained in OM dated 07.02.1986 and reiterated in OM dated 13.08.2021, such unfilled vacancies are required to be carried forward and added to the vacancies of the subsequent year. Further, as per OM dated 11.12.2023, unfilled vacancies are to be carried forward and considered in subsequent vacancy years.

28. It is submitted that in the present case, all unfilled/backlog vacancies up to 20.09.2024 were carried forward and treated as part of the vacancy year 2025, to be assessed as on the crucial date i.e., 01.01.2025. Accordingly, the Departmental Promotion Committee convened for the vacancy year 2025 considered all such vacancies in accordance with the Recruitment Rules in force as on that date, i.e., the new Recruitment Rules of 2024.

29. It is further submitted that the FAQs dated 13.12.2024 merely clarify the position that all such backlog vacancies are to be treated as existing vacancies for the vacancy year 2025 and are to be filled in 1 LALIT CENTRAL ADMINISTRATIVE TRIBUNAL PRINCIPAL BENCH, NEW DELHI OA No.198/2017 Reserved on: 14.01.2026 Pronounced on: 04.02.2026 Hon'ble Ms. Harvinder Kaur Oberoi, Member (J) Hon'ble Dr. Sumeet Jerath, Member (A) Balwan Singh Mehta, S/o Sh. Prem Raj, Lab. Supdt. In Northern Railway, Central Hospital, New Delhi, Aged about 47 years, R/o 158/16, Railway Colony, Basant Road, New Delhi-55 - Applicant (By Advocate: Mr. Anil Singal) VERSUS

1. Union of India, Through its Secretary, Ministry of Railways, Rail Bhawan, New Delhi

2. General Manager (P), Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad) Through its Chairman, DRM Office Complex, Nawab Yusuf Road, Allahabad

4. DRM (P) Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad, Working as Lab. Supdt.

Sub Divisional Railway Hospital, Itarasi, MP GOSAIN

6. Mahavir Pandit, working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP

7. Kulbhushan Doval, Working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP - Respondents (Mr. Pradeep Kr. Sharma, Mr. Piyush Gaur for respondents 1 to 4, Mr. Somnath Bhattacharya with Mr. Pradeep Tripathi for respondents 4 & 5 23 accordance with the new Recruitment Rules. The said FAQs do not violate any provision of law or DoP&T instructions.

30. It is submitted that the reliance placed by the applicants on DoP&T OM dated 10.04.1989 and 22.07.2024 is misplaced, as the said provisions are not applicable in the facts of the present case. The applicants were not eligible as on the date of notification of the new rules, and the vacancies in question were backlog vacancies arising due to non-availability of eligible candidates. As per DoP&T guidelines, such vacancies are to be carried forward and filled in accordance with the rules in force on the date of consideration.

31. It is further submitted that the Hon'ble Supreme Court in Deepak Aggarwal vs State of U.P. (2011) 6 SCC 725 has clearly held that a candidate has only a right to be considered for promotion in accordance with the rules in force at the time of consideration and there is no universal rule that vacancies must be filled as per the rules in force at the time of occurrence. Similar views have been reiterated in State of Tripura & Ors vs Nikhil Ranjan Chakraborty & Ors decided on 20.01.2017 and Union of India vs Krishna Kumar (2019) 4 SCC 319.

32. It is further submitted that in the present case, consideration for promotion took place after the new Recruitment Rules had come into force, and therefore, the applicants cannot claim any vested right under the old rules. The law is well settled that there is no vested right to promotion and only a right to be considered in accordance with the applicable rules. 1 LALIT CENTRAL ADMINISTRATIVE TRIBUNAL PRINCIPAL BENCH, NEW DELHI OA No.198/2017 Reserved on: 14.01.2026 Pronounced on: 04.02.2026 Hon'ble Ms. Harvinder Kaur Oberoi, Member (J) Hon'ble Dr. Sumeet Jerath, Member (A) Balwan Singh Mehta, S/o Sh. Prem Raj, Lab. Supdt. In Northern Railway, Central Hospital, New Delhi, Aged about 47 years, R/o 158/16, Railway Colony, Basant Road, New Delhi-55 - Applicant (By Advocate: Mr. Anil Singal) VERSUS

1. Union of India, Through its Secretary, Ministry of Railways, Rail Bhawan, New Delhi

2. General Manager (P), Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad) Through its Chairman, DRM Office Complex, Nawab Yusuf Road, Allahabad

4. DRM (P) Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad, Working as Lab. Supdt.

Sub Divisional Railway Hospital, Itarasi, MP GOSAIN

6. Mahavir Pandit, working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP

33. It is submitted that out of the total vacancies, 30% have been earmarked for promotion and eligible candidates have been duly considered by the DPC for the vacancy year 2025. In most regions, sufficient promotion quota vacancies were available to accommodate eligible candidates. In cases where eligible candidates were not available, vacancies have been carried forward to subsequent years.

34. It is further submitted that vacancies cannot be kept unfilled indefinitely, as per DoP&T OM dated 11.12.2023, vacancies remaining unfilled for three years may be treated as deemed abolished. Therefore, in order to safeguard the posts and ensure administrative efficiency, it is necessary to fill the vacancies through direct recruitment as per the new Recruitment Rules.

35. It is submitted that the Staff Selection Commission has already been requisitioned to fill direct recruitment quota vacancies for the Combined Graduate Level Examination 2025 and necessary action has been taken in this regard.

36. It is further submitted that the applicants have misinterpreted facts and selectively relied upon certain provisions while ignoring other applicable guidelines. The original application is an attempt to interfere with administrative policy decisions of the department.

37. It is submitted that the applicants' contention regarding interim relief is also devoid of merit. The applicants were promoted to the post of Tax Assistant on 06.06.2022 and had completed only two and a half years of service as on 01.01.2025. However, they have been given benefit of Note 3 of Column 11 of the new Recruitment 1 LALIT CENTRAL ADMINISTRATIVE TRIBUNAL PRINCIPAL BENCH, NEW DELHI OA No.198/2017 Reserved on: 14.01.2026 Pronounced on: 04.02.2026 Hon'ble Ms. Harvinder Kaur Oberoi, Member (J) Hon'ble Dr. Sumeet Jerath, Member (A) Balwan Singh Mehta, S/o Sh. Prem Raj, Lab. Supdt. In Northern Railway, Central Hospital, New Delhi, Aged about 47 years, R/o 158/16, Railway Colony, Basant Road, New Delhi-55 - Applicant (By Advocate: Mr. Anil Singal) VERSUS

1. Union of India, Through its Secretary, Ministry of Railways, Rail Bhawan, New Delhi

2. General Manager (P), Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad) Through its Chairman, DRM Office Complex, Nawab Yusuf Road, Allahabad

4. DRM (P) Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad, Working as Lab. Supdt.

Sub Divisional Railway Hospital, Itarasi, MP GOSAIN

6. Mahavir Pandit, working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP

7. Kulbhushan Doval, Working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP - Respondents (Mr. Pradeep Kr. Sharma, Mr. Piyush Gaur for respondents 1 to 4, Mr. Somnath Bhattacharya with Mr. Pradeep Tripathi for respondents 4 & 5 25 Rules, which allows consideration of seniors along with juniors subject to certain conditions. The Recruitment Rules also prescribe additional eligibility conditions, including possession of a bachelor's degree, which the applicants have failed to appreciate.

38. It is further submitted that the applicants have incorrectly relied upon DoP&T OM dated 10.04.1989 without reading it in entirety. The said OM clearly provides that DPCs are to be convened for vacancy years and vacancies are to be filled in accordance with the rules in force at the time of consideration, unless rules are retrospective. In the present case, the DPC for vacancy year 2025 was rightly conducted as per the new rules in force on 01.01.2025.

39. It is submitted that the contention of the applicants regarding consideration of certain juniors is also misconceived, as those officials were considered after taking into account their service rendered in previous regions in accordance with the judgment of the Hon'ble Supreme Court in Pratibha Rani & Ors vs Union of India & Ors. Further, promotions have been made strictly within the limits of the promotion quota as prescribed under the new Recruitment Rules.

40. It is further submitted that the reliance placed by the applicants on a communication relating to Executive Assistant cadre under CBIC is wholly misplaced and not applicable to the Income Tax Department under CBDT.

41. In view of the above facts and legal position, it is submitted that the issues raised in the present application are squarely covered by the judgment of the Hon'ble Supreme Court in State of Himachal 1 LALIT CENTRAL ADMINISTRATIVE TRIBUNAL PRINCIPAL BENCH, NEW DELHI OA No.198/2017 Reserved on: 14.01.2026 Pronounced on: 04.02.2026 Hon'ble Ms. Harvinder Kaur Oberoi, Member (J) Hon'ble Dr. Sumeet Jerath, Member (A) Balwan Singh Mehta, S/o Sh. Prem Raj, Lab. Supdt. In Northern Railway, Central Hospital, New Delhi, Aged about 47 years, R/o 158/16, Railway Colony, Basant Road, New Delhi-55 - Applicant (By Advocate: Mr. Anil Singal) VERSUS

1. Union of India, Through its Secretary, Ministry of Railways, Rail Bhawan, New Delhi

2. General Manager (P), Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad) Through its Chairman, DRM Office Complex, Nawab Yusuf Road, Allahabad

4. DRM (P) Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad, Working as Lab. Supdt.

Sub Divisional Railway Hospital, Itarasi, MP GOSAIN

6. Mahavir Pandit, working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP

7. Kulbhushan Doval, Working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP - Respondents (Mr. Pradeep Kr. Sharma, Mr. Piyush Gaur for respondents 1 to 4, Mr. Somnath Bhattacharya with Mr. Pradeep Tripathi for respondents 4 & 5 26 Pradesh vs Raj Kumar decided on 20.05.2022, and the application is devoid of merits and liable to be dismissed with costs.

42. Learned counsel for the applicants has filed the rejoinder affidavit and submitted that the main grievance of the applicants, as raised in the Original Application, is that the respondents have failed to follow their own stand and the mandate of the Office Memoranda dated 10.04.1989 and 22.07.2024, as well as the Office Memoranda relied upon by them in their own counter reply. As per the said Office Memoranda, the unfilled vacancies meant for promotion quota were required to be carried forward and added to the corresponding promotion quota of the subsequent year, instead of being diverted to direct recruitment.

43. It is submitted that the respondents themselves have admitted this position in their counter reply, wherein it has been categorically stated that as per Office Memoranda dated 07.02.1986 and 13.08.2021, unfilled direct recruitment and promotion quota vacancies are to be carried forward and added to the corresponding quota for the next year for determining the total number of vacancies to be filled. Once this admitted position is accepted, nothing further remains to be adjudicated in the present Original Application.

44. It is further submitted that the respondents have no valid defence to the contentions raised by the applicants and have therefore attempted to rely upon irrelevant Office Memoranda and judicial pronouncements to divert the issue. While the respondents have contended that the old Recruitment Rules cannot be applied to fill up unfilled vacancies, they have not disputed the settled position 1 LALIT CENTRAL ADMINISTRATIVE TRIBUNAL PRINCIPAL BENCH, NEW DELHI OA No.198/2017 Reserved on: 14.01.2026 Pronounced on: 04.02.2026 Hon'ble Ms. Harvinder Kaur Oberoi, Member (J) Hon'ble Dr. Sumeet Jerath, Member (A) Balwan Singh Mehta, S/o Sh. Prem Raj, Lab. Supdt. In Northern Railway, Central Hospital, New Delhi, Aged about 47 years, R/o 158/16, Railway Colony, Basant Road, New Delhi-55 - Applicant (By Advocate: Mr. Anil Singal) VERSUS

1. Union of India, Through its Secretary, Ministry of Railways, Rail Bhawan, New Delhi

2. General Manager (P), Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad) Through its Chairman, DRM Office Complex, Nawab Yusuf Road, Allahabad

4. DRM (P) Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad, Working as Lab. Supdt.

Sub Divisional Railway Hospital, Itarasi, MP GOSAIN

6. Mahavir Pandit, working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP

45. It is submitted that the core contention of the applicants, which has deliberately not been answered by the respondents, is that the unfilled vacancies of promotion quota must be added to the promotion quota and cannot be diverted to direct recruitment. This contention has not been denied by the respondents.

46. It is further submitted that the issue of merger of the posts of Senior Tax Assistant and Office Superintendent has not been challenged by the applicants, and therefore, the detailed submissions made by the respondents on the said aspect are irrelevant and unnecessary.

47. It is submitted that in paragraph 24 of the counter reply, the respondents have clearly stated that unfilled vacancies are to be carried forward and added to the vacancies of the next vacancy year. However, in practice, the respondents have failed to follow this mandate. Instead, they have clubbed the carried forward promotion vacancies with the total vacancies and thereafter bifurcated the same in the ratio prescribed under the new Recruitment Rules, thereby treating the promotion quota vacancies as part of the general pool of "existing vacancies." This action is illegal and contrary to their own stated position.

48. It is further submitted that such a stand is contradictory to the position taken by the respondents in paragraphs 4.3 and 4.4 of their reply. On one hand, they admit that unfilled vacancies are to be 1 LALIT CENTRAL ADMINISTRATIVE TRIBUNAL PRINCIPAL BENCH, NEW DELHI OA No.198/2017 Reserved on: 14.01.2026 Pronounced on: 04.02.2026 Hon'ble Ms. Harvinder Kaur Oberoi, Member (J) Hon'ble Dr. Sumeet Jerath, Member (A) Balwan Singh Mehta, S/o Sh. Prem Raj, Lab. Supdt. In Northern Railway, Central Hospital, New Delhi, Aged about 47 years, R/o 158/16, Railway Colony, Basant Road, New Delhi-55 - Applicant (By Advocate: Mr. Anil Singal) VERSUS

1. Union of India, Through its Secretary, Ministry of Railways, Rail Bhawan, New Delhi

2. General Manager (P), Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad) Through its Chairman, DRM Office Complex, Nawab Yusuf Road, Allahabad

4. DRM (P) Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad, Working as Lab. Supdt.

Sub Divisional Railway Hospital, Itarasi, MP GOSAIN

6. Mahavir Pandit, working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP

7. Kulbhushan Doval, Working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP - Respondents (Mr. Pradeep Kr. Sharma, Mr. Piyush Gaur for respondents 1 to 4, Mr. Somnath Bhattacharya with Mr. Pradeep Tripathi for respondents 4 & 5 28 added to the respective quota, and on the other hand, they apply the 30:70 ratio on the entire pool of vacancies, including those belonging to the promotion quota of previous years.

49. It is also submitted that the contention of the respondents that the applicants were not eligible as on 20.09.2024 is incorrect. All the applicants were eligible for promotion to the post of Office Superintendent, as they were entitled to the benefit of relaxation of qualifying service under the junior-senior clause, since their juniors were being considered for promotion.

50. It is submitted that while stating that unfilled vacancies are to be carried forward and added to the corresponding quota, the respondents have simultaneously applied the 30:70 ratio to all vacancies, including those belonging to the promotion quota. It is submitted that vacancies arising after notification of the new Recruitment Rules may be distributed in the ratio of 30:70; however, the unfilled promotion quota vacancies of earlier years were required to be carried forward and added exclusively to the promotion quota.

51. It is submitted that there were 173 unfilled vacancies in the cadre of Senior Tax Assistant/Office Superintendent under the promotion quota in the year 2024. These vacancies ought to have been carried forward and added to the promotion quota for the subsequent year. However, the respondents failed to do so and instead treated these vacancies as part of the general pool of existing vacancies and diverted them to direct recruitment without any justification, which is contrary to the Office Memoranda dated 1 LALIT CENTRAL ADMINISTRATIVE TRIBUNAL PRINCIPAL BENCH, NEW DELHI OA No.198/2017 Reserved on: 14.01.2026 Pronounced on: 04.02.2026 Hon'ble Ms. Harvinder Kaur Oberoi, Member (J) Hon'ble Dr. Sumeet Jerath, Member (A) Balwan Singh Mehta, S/o Sh. Prem Raj, Lab. Supdt. In Northern Railway, Central Hospital, New Delhi, Aged about 47 years, R/o 158/16, Railway Colony, Basant Road, New Delhi-55 - Applicant (By Advocate: Mr. Anil Singal) VERSUS

1. Union of India, Through its Secretary, Ministry of Railways, Rail Bhawan, New Delhi

2. General Manager (P), Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad) Through its Chairman, DRM Office Complex, Nawab Yusuf Road, Allahabad

4. DRM (P) Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad, Working as Lab. Supdt.

Sub Divisional Railway Hospital, Itarasi, MP GOSAIN

6. Mahavir Pandit, working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP

7. Kulbhushan Doval, Working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP - Respondents (Mr. Pradeep Kr. Sharma, Mr. Piyush Gaur for respondents 1 to 4, Mr. Somnath Bhattacharya with Mr. Pradeep Tripathi for respondents 4 & 5 29 07.02.1986 and 13.08.2021, even as relied upon by the respondents themselves.

52. It is further submitted that the respondents have attempted to divert the issue by referring to irrelevant judgments and provisions. The FAQs dated 13.12.2024 are merely clarificatory in nature and cannot override or supersede statutory instructions issued under Article 73 of the Constitution of India.

53. It is submitted that the respondents have failed to explain why the applicants, who fulfilled all eligibility conditions, including requisite service, passing of departmental examination, and possession of a bachelor's degree as on 01.01.2025, were not promoted along with their juniors, namely Manoj Kumar Meena and Vinod Kumar Meena. No justification has been provided for denying promotion to the applicants despite their eligibility.

54. It is further submitted that the plea of non-availability of vacancies is untenable, as the respondents themselves diverted promotion quota vacancies to direct recruitment. Had the vacancies been correctly allocated, all the applicants would have been promoted to the post of Office Superintendent.

55. It is also submitted that the contention of the respondents that the example of CBIC is not applicable is incorrect. Both CBDT and CBIC function under the Ministry of Finance, which is also a party to the present proceedings. The same Ministry cannot adopt different standards for identically placed employees merely because they 1 LALIT CENTRAL ADMINISTRATIVE TRIBUNAL PRINCIPAL BENCH, NEW DELHI OA No.198/2017 Reserved on: 14.01.2026 Pronounced on: 04.02.2026 Hon'ble Ms. Harvinder Kaur Oberoi, Member (J) Hon'ble Dr. Sumeet Jerath, Member (A) Balwan Singh Mehta, S/o Sh. Prem Raj, Lab. Supdt. In Northern Railway, Central Hospital, New Delhi, Aged about 47 years, R/o 158/16, Railway Colony, Basant Road, New Delhi-55 - Applicant (By Advocate: Mr. Anil Singal) VERSUS

1. Union of India, Through its Secretary, Ministry of Railways, Rail Bhawan, New Delhi

2. General Manager (P), Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad) Through its Chairman, DRM Office Complex, Nawab Yusuf Road, Allahabad

4. DRM (P) Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad, Working as Lab. Supdt.

Sub Divisional Railway Hospital, Itarasi, MP GOSAIN

6. Mahavir Pandit, working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP

56. It is submitted that the respondents have failed to give a proper parawise reply to the grounds raised in the Original Application and have merely made general averments relying on the FAQ dated 13.12.2024, which itself is contrary to their own Office Memoranda dated 07.02.1986 and 13.08.2021.

57. It is further submitted that in similar circumstances, the respondents themselves had carried forward backlog vacancies in the cadre of Tax Assistant after amendment of Recruitment Rules in 2015 and added the same to the promotion quota. At that time, 92 backlog vacancies were carried forward and filled through promotion. However, in the present case, despite 173 backlog vacancies being available, only 57 vacancies have been filled, clearly demonstrating arbitrary and discriminatory action on the part of the respondents.

58. As per Tribunal's order dated 09.12.2025, counsel for the respondents has filed the additional affidavit and submitted that That the applicants in the present Original Application have sought a direction that all backlog vacancies of the erstwhile Senior Tax Assistant existing prior to 20.09.2024, i.e., the date of notification of the Office Superintendent Recruitment Rules, 2024, should be filled 100% by way of promotion under the Senior Tax Assistant Recruitment Rules, 2003, and not under the new Office Superintendent Recruitment Rules, 2024. 1 LALIT CENTRAL ADMINISTRATIVE TRIBUNAL PRINCIPAL BENCH, NEW DELHI OA No.198/2017 Reserved on: 14.01.2026 Pronounced on: 04.02.2026 Hon'ble Ms. Harvinder Kaur Oberoi, Member (J) Hon'ble Dr. Sumeet Jerath, Member (A) Balwan Singh Mehta, S/o Sh. Prem Raj, Lab. Supdt. In Northern Railway, Central Hospital, New Delhi, Aged about 47 years, R/o 158/16, Railway Colony, Basant Road, New Delhi-55 - Applicant (By Advocate: Mr. Anil Singal) VERSUS

1. Union of India, Through its Secretary, Ministry of Railways, Rail Bhawan, New Delhi

2. General Manager (P), Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad) Through its Chairman, DRM Office Complex, Nawab Yusuf Road, Allahabad

4. DRM (P) Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad, Working as Lab. Supdt.

Sub Divisional Railway Hospital, Itarasi, MP GOSAIN

6. Mahavir Pandit, working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP

59. It is submitted that during the course of arguments and hearing held on 09.12.2025, the learned counsel for the applicants raised contentions that the Principal Chief Commissioners of Income Tax (CCA), Delhi and Jaipur, being the Cadre Controlling Authorities, had proposed modification of Direct Recruitment vacancies of Office Superintendent for Vacancy Year 2025 (CGLE-2025) vide letters dated 04.11.2025 and 20.11.2025 on the ground that all backlog vacancies prior to 20.09.2024 are required to be filled entirely through promotion. It was further contended that the CBDT had earlier taken a similar decision and revised Direct Recruitment vacancies vide letter dated 26.05.2022.

60. It is submitted that the Tribunal, after taking cognizance of the aforesaid submissions, directed that the Chairman, CBDT, being the competent authority, shall take a final decision on the request made by PCCIT (CCA), Delhi and Jaipur regarding modification of Direct Recruitment vacancies, and further directed that an updated additional affidavit indicating the action taken by CBDT be filed before the next date of hearing.

61. It is submitted that the proposal for revision of Direct Recruitment vacancies was made by the PCCITs on the assumption that backlog vacancies of the erstwhile Senior Tax Assistant are required to be filled exclusively through promotion. However, the matter has been examined in detail by CBDT after considering the Office Memoranda dated 10.04.1989, 07.02.1986, 13.08.2021, 22.07.2024, the HRD FAQs dated 13.12.2024, the Office Superintendent Recruitment Rules, 2024 notified on 20.09.2024, 1 LALIT CENTRAL ADMINISTRATIVE TRIBUNAL PRINCIPAL BENCH, NEW DELHI OA No.198/2017 Reserved on: 14.01.2026 Pronounced on: 04.02.2026 Hon'ble Ms. Harvinder Kaur Oberoi, Member (J) Hon'ble Dr. Sumeet Jerath, Member (A) Balwan Singh Mehta, S/o Sh. Prem Raj, Lab. Supdt. In Northern Railway, Central Hospital, New Delhi, Aged about 47 years, R/o 158/16, Railway Colony, Basant Road, New Delhi-55 - Applicant (By Advocate: Mr. Anil Singal) VERSUS

1. Union of India, Through its Secretary, Ministry of Railways, Rail Bhawan, New Delhi

2. General Manager (P), Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad) Through its Chairman, DRM Office Complex, Nawab Yusuf Road, Allahabad

4. DRM (P) Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad, Working as Lab. Supdt.

Sub Divisional Railway Hospital, Itarasi, MP GOSAIN

6. Mahavir Pandit, working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP

7. Kulbhushan Doval, Working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP - Respondents (Mr. Pradeep Kr. Sharma, Mr. Piyush Gaur for respondents 1 to 4, Mr. Somnath Bhattacharya with Mr. Pradeep Tripathi for respondents 4 & 5 32 administrative requirements arising from acute shortage in the Office Superintendent cadre, and binding judgments of the Hon'ble Supreme Court.

62. It is submitted that after notification of the new Recruitment Rules on 20.09.2024, the sanctioned strength of the merged cadre of Office Superintendent is 15,977, whereas the working strength as on 01.10.2024 is 6,934, leaving vacancies of 9,043, i.e., approximately 57%. It is further submitted that in the erstwhile Senior Tax Assistant cadre, prior to notification of the new Recruitment Rules, the sanctioned strength was 12,289 and the working strength as on 01.03.2024 was 4,242, leaving around 65% vacancies, primarily due to non-availability of eligible officials.

63. It is submitted that in view of the substantial number of vacancies, a policy decision was taken for merger of the post of Senior Tax Assistant into Office Superintendent, both being in the same pay level, with the approval of the Hon'ble Finance Minister, and an Office Memorandum dated 11.01.2023 was issued. The purpose of such merger was to introduce direct recruitment through the Staff Selection Commission to fill up the large number of vacant posts. Accordingly, the Office Superintendent Recruitment Rules, 2024 provide that 70% of vacancies shall be filled through direct recruitment and 30% through promotion from Tax Assistants.

64. It is further submitted that for Vacancy Year 2025, the total promotion quota vacancies earmarked as per the new Recruitment Rules, including backlog vacancies, were 2,818. However, only 732 eligible officials were available as on 01.01.2025 and all such eligible 1 LALIT CENTRAL ADMINISTRATIVE TRIBUNAL PRINCIPAL BENCH, NEW DELHI OA No.198/2017 Reserved on: 14.01.2026 Pronounced on: 04.02.2026 Hon'ble Ms. Harvinder Kaur Oberoi, Member (J) Hon'ble Dr. Sumeet Jerath, Member (A) Balwan Singh Mehta, S/o Sh. Prem Raj, Lab. Supdt. In Northern Railway, Central Hospital, New Delhi, Aged about 47 years, R/o 158/16, Railway Colony, Basant Road, New Delhi-55 - Applicant (By Advocate: Mr. Anil Singal) VERSUS

1. Union of India, Through its Secretary, Ministry of Railways, Rail Bhawan, New Delhi

2. General Manager (P), Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad) Through its Chairman, DRM Office Complex, Nawab Yusuf Road, Allahabad

4. DRM (P) Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad, Working as Lab. Supdt.

Sub Divisional Railway Hospital, Itarasi, MP GOSAIN

6. Mahavir Pandit, working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP

7. Kulbhushan Doval, Working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP - Respondents (Mr. Pradeep Kr. Sharma, Mr. Piyush Gaur for respondents 1 to 4, Mr. Somnath Bhattacharya with Mr. Pradeep Tripathi for respondents 4 & 5 33 officials were promoted. The remaining 2,086 promotion quota vacancies could not be filled due to non-availability of eligible candidates and were carried forward to the next vacancy year.

65. It is submitted that upon notification of the Office Superintendent Recruitment Rules, 2024 with effect from 20.09.2024, the cadres of Senior Tax Assistant and old Office Superintendent stood abolished and their respective Recruitment Rules ceased to operate. Consequently, all unfilled vacancies became part of the new Office Superintendent cadre.

66. It is further submitted that as per the Office Memorandum dated 22.07.2024, all existing vacancies are to be filled under the Recruitment Rules in force on the date of consideration. For Vacancy Year 2025, the crucial date being 01.01.2025, the Office Superintendent Recruitment Rules, 2024 were the only applicable rules. Therefore, the ratio of 70% direct recruitment and 30% promotion applies to the entire pool of vacancies, including backlog vacancies.

67. It is submitted that the Office Superintendent Recruitment Rules, 2024 already contain a protection clause whereby the eligibility service for existing Tax Assistants has been reduced from 10 years to 3 years. This protection is statutory in nature and permanent, unlike one-time relaxations granted in other cases. It is contended that the applicants cannot selectively rely on the protection clause while challenging the statutory distribution of vacancies under the same Recruitment Rules. Such conduct amounts to approbation and reprobation, which is impermissible in 1 LALIT CENTRAL ADMINISTRATIVE TRIBUNAL PRINCIPAL BENCH, NEW DELHI OA No.198/2017 Reserved on: 14.01.2026 Pronounced on: 04.02.2026 Hon'ble Ms. Harvinder Kaur Oberoi, Member (J) Hon'ble Dr. Sumeet Jerath, Member (A) Balwan Singh Mehta, S/o Sh. Prem Raj, Lab. Supdt. In Northern Railway, Central Hospital, New Delhi, Aged about 47 years, R/o 158/16, Railway Colony, Basant Road, New Delhi-55 - Applicant (By Advocate: Mr. Anil Singal) VERSUS

1. Union of India, Through its Secretary, Ministry of Railways, Rail Bhawan, New Delhi

2. General Manager (P), Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad) Through its Chairman, DRM Office Complex, Nawab Yusuf Road, Allahabad

4. DRM (P) Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad, Working as Lab. Supdt.

Sub Divisional Railway Hospital, Itarasi, MP GOSAIN

6. Mahavir Pandit, working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP

7. Kulbhushan Doval, Working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP - Respondents (Mr. Pradeep Kr. Sharma, Mr. Piyush Gaur for respondents 1 to 4, Mr. Somnath Bhattacharya with Mr. Pradeep Tripathi for respondents 4 & 5 34 law. The Recruitment Rules constitute an integrated statutory framework, and the applicants are bound by the entirety of the Rules.

68. It is further submitted that it is a settled legal position, as laid down by the Hon'ble Supreme Court in various judgments, that promotions are to be governed by the rules in force at the time of consideration and that no employee has a vested right to claim promotion under repealed rules.

69. It is submitted that based on the applicable Office Memoranda, Recruitment Rules, administrative requirements, and settled legal position, the competent authority, namely the Chairman, CBDT, has taken a final decision that the request made by PCCIT (CCA), Delhi and Jaipur for revision of Direct Recruitment vacancies on the ground that backlog vacancies should be filled entirely through promotion is not tenable and cannot be accepted. Accordingly, the Direct Recruitment vacancies already reported to the Staff Selection Commission for CGLE-2025 remain unchanged, and the proposal to divert such vacancies to promotion quota has been rejected.

70. It is further submitted that the decision of CBDT was communicated to PCCIT (CCA), Delhi vide letter dated 28.11.2025 and to PCCIT (CCA), Jaipur vide letter dated 12.12.2025. The latter communication was issued on the same lines, as the request made by PCCIT (CCA), Jaipur was identical to that of PCCIT (CCA), Delhi, and had already been examined and decided by the competent authority.

1. Union of India, Through its Secretary, Ministry of Railways, Rail Bhawan, New Delhi

2. General Manager (P), Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad) Through its Chairman, DRM Office Complex, Nawab Yusuf Road, Allahabad

4. DRM (P) Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad, Working as Lab. Supdt.

Sub Divisional Railway Hospital, Itarasi, MP GOSAIN

6. Mahavir Pandit, working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP

71. It is also submitted that the reliance placed by the applicants on the CBDT letter dated 26.05.2022 is misplaced. The said letter pertained to revision of Direct Recruitment vacancies in the cadre of Tax Assistant for CGLE-2021, based on a recalculation in accordance with the Recruitment Rules of Tax Assistant, 2015. In that case, the Cadre Controlling Authority had initially made an error in calculating vacancies based on total sanctioned strength instead of vacancies arising in a particular year, which was subsequently corrected.

72. It is submitted that the present case is entirely distinguishable, as the applicants are seeking application of repealed Recruitment Rules of Senior Tax Assistant, 2003 to fill vacancies arising prior to notification of the Office Superintendent Recruitment Rules, 2024. Such a claim is legally untenable, as it is a settled principle that vacancies are to be filled as per the rules in force at the time of recruitment and no vested right accrues to seek application of superseded rules.

73. It is further submitted that the request made by PCCIT (CCA), Jaipur vide letter dated 20.11.2025 is not in consonance with the Office Superintendent Recruitment Rules, 2024 and is neither similar nor identical to the earlier request made in the context of Tax Assistant cadre. The earlier request was made strictly in accordance with the applicable Recruitment Rules, whereas the present request disregards the statutory framework of the Office Superintendent Recruitment Rules, 2024.

74. In view of the above, it is submitted that the request for applying repealed Recruitment Rules and diverting direct recruitment 1 LALIT CENTRAL ADMINISTRATIVE TRIBUNAL PRINCIPAL BENCH, NEW DELHI OA No.198/2017 Reserved on: 14.01.2026 Pronounced on: 04.02.2026 Hon'ble Ms. Harvinder Kaur Oberoi, Member (J) Hon'ble Dr. Sumeet Jerath, Member (A) Balwan Singh Mehta, S/o Sh. Prem Raj, Lab. Supdt. In Northern Railway, Central Hospital, New Delhi, Aged about 47 years, R/o 158/16, Railway Colony, Basant Road, New Delhi-55 - Applicant (By Advocate: Mr. Anil Singal) VERSUS

1. Union of India, Through its Secretary, Ministry of Railways, Rail Bhawan, New Delhi

2. General Manager (P), Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad) Through its Chairman, DRM Office Complex, Nawab Yusuf Road, Allahabad

4. DRM (P) Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad, Working as Lab. Supdt.

Sub Divisional Railway Hospital, Itarasi, MP GOSAIN

6. Mahavir Pandit, working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP

7. Kulbhushan Doval, Working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP - Respondents (Mr. Pradeep Kr. Sharma, Mr. Piyush Gaur for respondents 1 to 4, Mr. Somnath Bhattacharya with Mr. Pradeep Tripathi for respondents 4 & 5 36 vacancies to promotion quota is contrary to the statutory rules, administrative policy, and settled legal principles, and therefore cannot be sustained either in law or on facts.

75. Having heard the learned counsel for the parties at length and upon perusal of the pleadings on record, the controversy in the present batch of Original Applications lies in a narrow compass, namely, whether the vacancies which remained unfilled prior to the notification of the Recruitment Rules dated 20.09.2024 are required to be filled in accordance with the erstwhile rules or in terms of the amended Recruitment Rules, 2024, and whether the respondents have acted contrary to the applicable executive instructions and statutory framework.

76. It is not in dispute that the applicants were promoted as Tax Assistants on 06.06.2022 and had not completed the prescribed three years of regular service as on the date of notification of the new Recruitment Rules, i.e., 20.09.2024. It is also an admitted position that the posts of Senior Tax Assistant and Office Superintendent stood merged pursuant to a policy decision taken by the competent authority and the said merger was made effective from the date of notification of the new Recruitment Rules. Consequently, upon such notification, the earlier cadres ceased to exist and the field came to be governed exclusively by the Recruitment Rules, 2024.

77. The principal argument advanced on behalf of the applicants is founded on the proposition that vacancies are to be filled as per the rules in force on the date of occurrence of vacancies and that all vacancies arising prior to 20.09.2024 ought to have been filled 1 LALIT CENTRAL ADMINISTRATIVE TRIBUNAL PRINCIPAL BENCH, NEW DELHI OA No.198/2017 Reserved on: 14.01.2026 Pronounced on: 04.02.2026 Hon'ble Ms. Harvinder Kaur Oberoi, Member (J) Hon'ble Dr. Sumeet Jerath, Member (A) Balwan Singh Mehta, S/o Sh. Prem Raj, Lab. Supdt. In Northern Railway, Central Hospital, New Delhi, Aged about 47 years, R/o 158/16, Railway Colony, Basant Road, New Delhi-55 - Applicant (By Advocate: Mr. Anil Singal) VERSUS

1. Union of India, Through its Secretary, Ministry of Railways, Rail Bhawan, New Delhi

2. General Manager (P), Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad) Through its Chairman, DRM Office Complex, Nawab Yusuf Road, Allahabad

4. DRM (P) Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad, Working as Lab. Supdt.

Sub Divisional Railway Hospital, Itarasi, MP GOSAIN

6. Mahavir Pandit, working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP

7. Kulbhushan Doval, Working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP - Respondents (Mr. Pradeep Kr. Sharma, Mr. Piyush Gaur for respondents 1 to 4, Mr. Somnath Bhattacharya with Mr. Pradeep Tripathi for respondents 4 & 5 37 entirely through promotion under the old regime. However, this contention cannot be accepted in the facts of the present case. The legal position, as consistently settled, is that there is no vested right in favour of an employee to claim promotion under a repealed set of rules. The right that accrues is only a right to be considered for promotion in accordance with the rules in force at the time when such consideration takes place.

78. In the present case, the Departmental Promotion Committee admittedly convened for the vacancy year 2025, the crucial date being 01.01.2025. By that time, the Recruitment Rules, 2024 had already come into force and the earlier rules stood superseded. Therefore, the consideration for promotion was necessarily required to be undertaken in accordance with the amended rules. The action of the respondents in applying the Recruitment Rules, 2024 for filling up the vacancies for the year 2025 cannot, therefore, be faulted.

79. The submission of the applicants that backlog vacancies ought to have been filled entirely through promotion also does not merit acceptance. The record reflects that the respondents have treated the unfilled vacancies as carried forward vacancies and have included them in the vacancy year 2025. Once such vacancies are carried forward, they lose their independent character of the year of origin and are to be dealt with as part of the vacancies of the subsequent year. In such a situation, the applicable rules would be those which are in force on the date of consideration, unless the rules themselves provide otherwise.

1. Union of India, Through its Secretary, Ministry of Railways, Rail Bhawan, New Delhi

2. General Manager (P), Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad) Through its Chairman, DRM Office Complex, Nawab Yusuf Road, Allahabad

4. DRM (P) Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad, Working as Lab. Supdt.

Sub Divisional Railway Hospital, Itarasi, MP GOSAIN

6. Mahavir Pandit, working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP

80. In this context, it is also necessary to advert to Note 1 of the amended Recruitment Rules dated 20.09.2024. A plain reading of the said note makes it clear that the vacancies are to be determined with reference to the vacancy year and the method of recruitment prescribed under the rules is to be applied to the total vacancies so determined. The note does not carve out any exception in respect of backlog or carried forward vacancies so as to mandate that they must necessarily be filled under the repealed rules or exclusively through a particular mode. On the contrary, the scheme of the rules indicates that once the vacancies are taken into account for a particular vacancy year, the distribution between direct recruitment and promotion has to be applied in accordance with the ratio prescribed under the new rules.

81. The argument that the respondents have diverted promotion quota vacancies to direct recruitment is also not borne out from the record. The material placed before this Tribunal indicates that the total vacancies for the vacancy year 2025 were assessed and thereafter apportioned in the ratio of 70% for direct recruitment and 30% for promotion, as mandated under the Recruitment Rules, 2024. It is further evident that all eligible candidates within the promotion quota were duly considered and, in fact, promoted. The remaining vacancies in the promotion quota could not be filled due to non- availability of eligible candidates and have been carried forward, which is in consonance with the applicable Office Memoranda.

82. The reliance placed by the applicants on certain Office Memoranda to contend that vacancies must be filled as per the rules 1 LALIT CENTRAL ADMINISTRATIVE TRIBUNAL PRINCIPAL BENCH, NEW DELHI OA No.198/2017 Reserved on: 14.01.2026 Pronounced on: 04.02.2026 Hon'ble Ms. Harvinder Kaur Oberoi, Member (J) Hon'ble Dr. Sumeet Jerath, Member (A) Balwan Singh Mehta, S/o Sh. Prem Raj, Lab. Supdt. In Northern Railway, Central Hospital, New Delhi, Aged about 47 years, R/o 158/16, Railway Colony, Basant Road, New Delhi-55 - Applicant (By Advocate: Mr. Anil Singal) VERSUS

1. Union of India, Through its Secretary, Ministry of Railways, Rail Bhawan, New Delhi

2. General Manager (P), Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad) Through its Chairman, DRM Office Complex, Nawab Yusuf Road, Allahabad

4. DRM (P) Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad, Working as Lab. Supdt.

Sub Divisional Railway Hospital, Itarasi, MP GOSAIN

6. Mahavir Pandit, working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP

7. Kulbhushan Doval, Working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP - Respondents (Mr. Pradeep Kr. Sharma, Mr. Piyush Gaur for respondents 1 to 4, Mr. Somnath Bhattacharya with Mr. Pradeep Tripathi for respondents 4 & 5 39 in force at the time of occurrence is misplaced in the present factual matrix. The said instructions cannot be read in isolation and must be harmonized with the settled legal position that promotions are to be governed by the rules in force at the time of consideration, particularly where the earlier rules have been repealed and the cadre itself has undergone restructuring.

83. The contention regarding discrimination and violation of Articles 14 and 16 of the Constitution also does not hold ground. The applicants have not been singled out for adverse treatment. Their case has been considered in accordance with the same set of rules which have been uniformly applied to all similarly situated employees. The mere fact that some juniors may have been considered on account of permissible service adjustments or other valid reasons does not establish arbitrariness in the absence of any concrete material demonstrating unequal treatment.

84. We also find merit in the submission of the respondents that the Recruitment Rules, 2024 constitute a complete and integrated statutory framework. The applicants cannot seek to selectively rely upon certain beneficial provisions, such as the relaxation in eligibility service, while simultaneously challenging the method of recruitment prescribed under the same rules. Such an approach is legally impermissible.

85. Further, the administrative decision to introduce direct recruitment in the cadre in view of the substantial vacancy position and functional requirements cannot be interfered with lightly, unless 1 LALIT CENTRAL ADMINISTRATIVE TRIBUNAL PRINCIPAL BENCH, NEW DELHI OA No.198/2017 Reserved on: 14.01.2026 Pronounced on: 04.02.2026 Hon'ble Ms. Harvinder Kaur Oberoi, Member (J) Hon'ble Dr. Sumeet Jerath, Member (A) Balwan Singh Mehta, S/o Sh. Prem Raj, Lab. Supdt. In Northern Railway, Central Hospital, New Delhi, Aged about 47 years, R/o 158/16, Railway Colony, Basant Road, New Delhi-55 - Applicant (By Advocate: Mr. Anil Singal) VERSUS

1. Union of India, Through its Secretary, Ministry of Railways, Rail Bhawan, New Delhi

2. General Manager (P), Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad) Through its Chairman, DRM Office Complex, Nawab Yusuf Road, Allahabad

4. DRM (P) Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad, Working as Lab. Supdt.

Sub Divisional Railway Hospital, Itarasi, MP GOSAIN

6. Mahavir Pandit, working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP

86. In view of the foregoing discussion, we are of the considered opinion that the action of the respondents in treating the unfilled vacancies as part of the vacancy year 2025 and in applying the Recruitment Rules, 2024, including the prescribed ratio of direct recruitment and promotion, is legally sustainable. The applicants have failed to establish any enforceable right to seek promotion under the repealed rules or to claim that the entire backlog vacancies ought to have been filled exclusively through promotion.

87. Accordingly, all the aforesaid Original Applications being devoid of merit are dismissed. Pending MA, if any, also stands disposed of. No order as to costs (Dr. Sumeet Jerath) (Harvinder Kaur Oberoi) Member (A) Member (J) /lg/ 1 LALIT CENTRAL ADMINISTRATIVE TRIBUNAL PRINCIPAL BENCH, NEW DELHI OA No.198/2017 Reserved on: 14.01.2026 Pronounced on: 04.02.2026 Hon'ble Ms. Harvinder Kaur Oberoi, Member (J) Hon'ble Dr. Sumeet Jerath, Member (A) Balwan Singh Mehta, S/o Sh. Prem Raj, Lab. Supdt. In Northern Railway, Central Hospital, New Delhi, Aged about 47 years, R/o 158/16, Railway Colony, Basant Road, New Delhi-55 - Applicant (By Advocate: Mr. Anil Singal) VERSUS

1. Union of India, Through its Secretary, Ministry of Railways, Rail Bhawan, New Delhi

2. General Manager (P), Northern Railway, Baroda House, New Delhi

3. Railway Recruitment Board (Allahabad) Through its Chairman, DRM Office Complex, Nawab Yusuf Road, Allahabad

4. DRM (P) Northern Railway, Lucknow, UP

5. Mahesh Chandra Bhimavad, Working as Lab. Supdt.

Sub Divisional Railway Hospital, Itarasi, MP GOSAIN

6. Mahavir Pandit, working as Lab. Supdt., Northern Railway Divisional Hospital, Lucknow, UP

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Surender Singh vs Revenue on 24 March, 2026