Central Administrative Tribunal - Allahabad
Sarita Singh vs M/O Finance on 17 March, 2026
(Reserved on 02.03.2026)
Central Administrative Tribunal, Allahabad Bench, Allahabad
This the 17th day of March, 2026
Hon'ble Mr. Justice Om Prakash VII, Member (Judicial)
Original Application No. 274 of 2026
Sarita Singh, aged about 35 years, W/o Shishupal Singh R/o Village
- Pali Kiraoli, Post - Fatehpur Sikri, District - Agra (U.P.)
........... APPLICANT
By Advocate: Shri Pankaj Srivastava
Versus
1. Union of India, through the Secretary, Ministry of Finance, North
Block, New Delhi.
2. Chairman, Central Board of Direct Taxes, North Block, New
Delhi.
3. Director of Income Tax, (Human Resource Development), Central
Board of Direct Taxes, Jawahar Lal Nehru Stadiu, 2nd Floor,
Lodhi Road, New Delhi - 110003.
4. Principal Chief Commissioner of Income Tax, (Central
Controlling Authority) Income Tax U.P. (West) and Uttarakhand
Region, 16/69, Aayakar Bhawan, Kanpur.
5. Chief Commissioner of Income Tax, Mumbai, Maharashtra.
..........RESPONDENTS
By Advocate: Shri Chakrapani Vatsyayan
ORDER
Heard Shri Pankaj Srivastava, learned counsel for the applicant and Shri Chakrapani Vatsyayan, learned counsel for the respondents, on the issue of admission.
2. The instant original application has been filed seeking following relief:
"(i) to quash the impugned dated 06.02.2026 passed by the respondent no. 3;
(ii) to direct the respondents department to not give effect to the impugned dated 06.02.2026 passed by the respondent no 3.
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(iii) to grant such other and further relief(s) which this Hon'ble Court may deem fit and proper in the facts & circumstances of the case;
(iv) to award cost of the original application to the Applicant."
3. The instant original application has been filed by the applicant being aggrieved by the order dated 06.02.2026 passed by the respondents directing the applicant to be relieved from the office of Principal Chief Commissioner of Income Tax, U.P. (West) & Uttrakhand, Kanpur to her parent cadre. The brief facts of the case are that the applicant was selected through SSC for the post of MTS and joined the Office of Principal Chief Commissioner of Income Tax, Mumbai (Maharashta) in the year 2014. She requested for inter- charge transfer to Uttar Pradesh (West) Region under respondents' policy but the request was not considered. Later the applicant was transferred to UP (West) Region, Kanpur on loan basis under a different policy of the respondents, for which she had also applied. The applicant has challenged the impugned order claiming that had respondents accepted her earlier request for inter charge transfer, she would have been transferred to UP (West) Region, Kanpur before the withdrawal of that policy under which she had first applied, but the same was not done. She was transferred at a belated stage, under a different policy and now the impugned order has inflicted injury on her in such a way which is unfair and unreasonable to her. Thus, by way of this OA, the applicant seeks quashing of the impugned order thereby directing the respondents to allow her to continue working on the post and at the place she is currently working.
4. I have heard the rival contentions advanced by the learned counsel appearing for the parties.
5. Learned counsel for the applicant submitted that the applicant was initially posted at Mumbai. Thereafter, she was transferred to the office of Principal Chief Commissioner of Income Tax, U.P. (West) & Uttarakhand, Kanpur. It was also argued that vide the impugned order, the applicant has been directed to join her parent department at Mumbai by 30.04.2026 as extended tenure of transfer on loan basis RITU RAJ SINGH
2|Page has expired. Learned counsel for the applicant also referred to the annexure No A-2 and argued that the applicant was transferred from Ahmadabad to Kanpur in the year 2022 whereas she had applied for the same on 30.12.2019 itself for her transfer taking recourse to the letter dated 14.05.1990. It was further argued that on 12.02.2020, another letter was issued and in para no 3 therein, it was specified that inter charge transfer request only in regularization cases as mentioned in para no 3 (i to v) of HRD letter No. F. No. HRD/CM/101/7/2013-14 (Pt. File)/6920 dated 15.02.2019 may be considered by the Pr. CCIT (CCAs) concerned for applications received till 31.12.2019; and thus argued that vide the aforesaid letter dated 12.02.2020, applicant's request made in the year 2019 is still surviving. Learned counsel for the applicant also referred to annexure no A-4 i.e., letter dated 22.12.2020 and referring to para no 2 of the same, argued that applicant's prayer made in the year 2019 could be considered in light of the direction given in the letter dated 22.12.2020 itself. It was further argued that similar issue came up for decision before different Benches of this Tribunal in case viz., i. Judgment dated 10.10.2023 passed by the Principal Bench of Central Administrative Tribunal in Original Application No. 2012 of 2021 titled Ajay Rani and others Vs Union of India and others.
ii. Judgment dated 10.01.2024 passed by the Chennai Bench of Central Administrative Tribunal in Original Application No. 839 to 841 of 2021 titled Vijay Kumar Shah and others Vs Union of India and others.
iii. Judgment dated 10.09.2024 passed by the Ernakulam Bench of Central Administrative Tribunal in Original Application No. 496 of 2024 titled Vinit Kumar and others Vs Union of India and others.
iv. Judgment dated 03.03.2024 passed by the Mumbai Bench of Central Administrative Tribunal in Original Application No 124 of 2021 titled Rakesh Bahadur and others Vs Union of India and others.
v. Judgment dated 12.03.2026 passed by the Allahabad Bench of Central Administrative Tribunal in Original Application No. 282 of 2026 titled Sumit Kumar Vs Union of India and others.
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3|Page Referring to the aforesaid cases, learned counsel for the applicant submitted that in the aforesaid cases, a direction was issued to the respondents to consider the representation made by the applicants therein in light of the letter / direction issued vide letter dated 14.05.1990 as the same were moved before issuance of the letter dated 22.12.2020. Thus, argued that applicant's prayer made in the year 2019 be directed to be considered in light of the judgment and order passed by the different Benches by this Tribunal.
6. Learned counsel for the respondents has filed instructions in this case as received from the respondents' department and referring to the same, he argued that no doubt the applicant had filed representation in the year 2019 for his transfer to Kanpur taking recourse to the provision of OM dated 14.5.1990, but NOC was not issued in favour of the applicant by the Competent Authority. Subsequently, OM dated 22.12.2020 was replaced. Applicant opted for transfer on loan basis vide several requests and was relieved on 03.10.2022 from Mumbai to join at Agra (under Kanpur Division) for a period of three years. Tenure was also extended up to 30.04.2026. Since the applicant on replacement of the OM pertaining to the year 1990, vide OM dated 22.12.2020, applied for her transfer on loan basis and no objection certificate has not been issued in favour of the applicant in respect of the request application moved on 30.12.2019, therefore the case of the present applicant is distinguishable with the facts of the case laws relied upon by the learned counsel for the applicant. Application moved on 30.12.2019 on behalf of the applicant is not surviving, thus, referring to the instructions which have been taken on record, it was further argued that applicant's prayer cannot be allowed and no direction can be issued to decide the application which has already become infructous.
7. I have considered the rival contentions advanced by the learned counsel appearing for the parties and gone through the documents on record and carefully perused the case laws relied upon.
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8. Before discussing the submissions raised across the Bar, it will be useful to quote the relevant portion of the letter dated 14.05.1990 and the same is as follows:
"2. The instructions contained in the above mentioned letter have been reconsidered consequent on the recent changes in the concept of confirmation and lien. As a result of such reconsideration, it has been decided that requests for inter-charge transfer of non-gazetted staff on really compassionate grounds may hereinafter be considered by the Cadre Controlling Authorities on merits and transfers, where considered necessary, may be effected subjet to the observance of the following conditions:
(a) No request for inter-charge transfer shall be entertained in respect of posts, recruitment to which is made 100% by promotion (e.g. Tax Assistants, Head Clerks, Supervisors Gr. I and II Stenographers Gr. II and I etc.)
(b) Requests for transfer on compassionate grounds shall be entertained only in respect of posts, recruitment to which is made either by direct recruitment or partly through direction recruitment and partly through promotion.
(c) No request for inter-charge transfer shall be entertained from a person (who may otherwise be eligible to make such a request under (b) above) unless he or she has put in at least three years of service, in that grade.
(d) A person who seeks transfer, should apply to the head of the Department/ Chief Commissioner/Director General under whom he is working, who will, on being satisfied, take up the matter with his counter-part, in the Charge to which the employee seeks transfer. The latter head of the Department will examine the request on merits and pass necessary orders for absorption of the person seeking transfer. Such request shall be considered and conceded only against a clear vacancy. His decision in the matter shall be final. No request for re-transfer shall be entertained under any circumstances.
(e) The direct recruits coming on transfers will be shown against direct recruitment quota and promotes against the promotion quota.
(f) The service rendered in the old Charge will not be counted in the new charge for the purpose of seniority. He / She will be placed at the bottom of the list of the employees of the concerned Cadre in the new Charge.
Seniority in the cadre in the Charge to which person is transferred will start from the day that person reports for duty in that charge. However, he will not rank senior to any official who belongs to a batch selected on merit whose inter-se-seniority is not regulated by date of joining.
(g) On transfer, the transferee will forfeit all claims for promotion/confirmation in the old Charge. He/She will be eligible for promotion/confirmation only in the new Charge in accordance with the seniority allotted to him on transfer.
(h) As far as possible, efforts should be made to retain husband and wife at the same station.
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(i) The transferee will not e entitled to any joining time and transfer - travelling allowance.
3. Heads of the Department shall exercise the powers delegated to them in the matter of effecting inter-charge transfers on compassionate grounds in accordance with the above terms and conditions. If, in any case, relaxation of these terms and conditions become necessary, prior approval of the Boaard should invariably be obtained.
4. The powers delegated to the Heads of the Department in the matter of inter-charge transfer can be exercised only in respect of employees of the Income-tax Department and not in respect of transfer of employees of any other office/Department/Ministry.
5. A written undertaking to abide by the requisite terms and conditions should be obtained from the employees seeking inter-charge transfer in the enclosed proforma before the transfers are actually effected.
6. These instructions take effect from the date of issue and in super- session of earlier instructions issued vide File No. A- 22020/7/86-AD, VII dated 30.6.86."
9. Similarly, provisions enshrined in the letter dated 12.02.2020 are quoted herein below:
"Subject: "Inter Charge Transfer, issuance of Directions to Pr. CCIT (CCAS) regarding consideration of Inter-Charge Transfer only for relaxation cases."-reg.
I am directed to refer to Board's letter F.No. A-22020/37/86-Ad.VII dated 14.05.1990 (copy enclosed) and F.No. HRD/ CM/104/7/2013-14 (PL. File)/6920 dated 15.02.2019 (copy enclosed) regarding transfer of Group staff from one Cadre Controlling Authority region to another Cadre Controlling Authority region under CBDT on compassionate grounds.
2 In view of large receipt/pendency of ICT applications in different CCA regions, growing litigations with respect to ICT, mass exodus in several regions adversely impacting revenue collection, administrative inconveniences related to Inter Charge Transfer and other relevant factors, the instructions contained in the above above mentioned Letters have been reconsidered by the Board in detail. As a result of such reconsideration, it has been decided that, henceforth, no Inter Charge Transfer application as per provisions contained in F.No. A- 22020/37/86-Ad.VII dated 14.05.1990 shall be accepted/considered by the CCAs
3. However, Inter Charge Transfer requests only in relaxation cases as mentioned in Para (3) (i to v) of THRD letter F.No. HRD/CM/101/7/2013-14 (Pt. File)/6920 dated 15.02.2019. (copy enclosed) may be considered by the Pr. CCIT (CCAS) concerned for applications received till 31.12.2019
4. Apart from above, depending upon merits of the case, Inter Charge Transfer on basis, can be made by the Pr. extreme compassionate grounds, on case to case basis, CCSIT(CCA) concerned, ned, with the RITU RAJ SINGH
6|Page prior approval of the Board. The Pr. CCIT (CCA) recommending Inter Charge Transfer for consideration of the Board shall submit a full justification with respect to his/her recommendation for Inter Charge Transfer.
Officials coming on Inter Charge Transfer shall be shown in the Direct recruitment Quota. Corresponding decrease/increase in DR quota vacancy for relevant Recruitment Year shall be made by CCAs concerned.
Other terms and conditions with respect to officials mentioned in Para (3) and (4) abwe shall continue to be governed by Board's letter F.No. A- 22020/37/86-Ad.VII dated 14.05.1990 and F.No. HRD/CAM/104/7/2013- 14(Pt. File)/6920 dated 15.02.2019.
7. An Affidavit, in the format enclosed shall be mandatorily collected from the official concerned in the event of approval of his/her Inter Charge Transfer.
8. These instructions take effect from the date of issue and in continuation of earlier instructions issued vide Board's letter F.No. A-22020/37/86- Ad.VII dated 14.05.1990 and F.No. HRD/CM/104/7/2013-14(Pt. File)/6920 dated 15.02.2019."
10. Similarly, provisions enshrined in the letter dated 22.12.2020 are quoted herein below:
"Sub: Withdrawal of 'Inter charge Transfer' Policy and issuing of Instructions in respect "Transfer on Loan basis' of Group 'C' officials - Reg -
Madam/Sir, With reference to the above mentioned subject matter, I am directed to convey that in continuation to the letter F.No. HRD/CM/104/07/2013- 14(Pt.File-II)/7612 dated 12.02.2020 of the HRD, henceforth, no Inter- Charge transfers as per Board's letter F.No. A-22020/37/86- Ad.VII dated 14.05.1990 and subsequent relaxations /directions /advisories/ instructions/ clarifications issued from time to time in the matter shall be considered/effected by the CCAs.
2. To mitigate the genuine temporary transfer needs of officials on extreme compassionate grounds (such as medical grounds of self/dependents, physical disability of self/dependent, working spouse, single working lady etc.) and keeping in view administrative requirements, henceforth, in exceptional cases any inter region transfer request of an official shall be considered strictly on merit on loan basis only as per the conditions spelt in this letter.
(i) The official seeking transfer should have put in at least two (02) years of service.
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(ii) The official should apply to the Pr.CCIT (CCA) under whose jurisdiction he/she is posted, i.e. the home region, through proper channel, who, on being satisfied, shall take up the matter with the Pr.CCT(CCA) of the region to which the employee seeks transfer on loan basis, i.e the recipient region. The Pr.CCSIT (CCA) concerned will examine the request of the official on merit and with regard to the vacancy position in the respective cadre in the regions and shall, if the official is found to be fit for such transfer, pass necessary orders accordingly. Their decision in the matter shall be final.
(iii)Ordinarily, no transfer request should be processed by the home region if the staff shortage in the said cadre there is above 60% of Sanctioned Strength.
(iv) No request for transfer would be considered by the Pr.CCsIT(CCA) if any Vigilance or Departmental Proceeding or any case before any judicial forum is pending in respect of such official.
v) On approval of transfer request, the official would move along with post on temporary transfer from home region to the recipient region, with the post reverting back to the home region automatically with the reversion of the official. The vacant slot created in the home region on account of transfer on loan basis will be earmarked as "Transfer against Loan Basis'. The official will be considered for promotion in higher grade/cadre in his/her home region as per eligibility and seniority assigned to him/her in the home region only upon reversion, not in the recipient region. In case the official is not willing to revert back to home region at the time of DPC, he/she will be promoted once he/she re-joins home region, but his/her seniority will be restored.
(vi) The official, either on own request or for any other reason may be reverted to home region before completion of loan tenure as per consent of competent authorities of both regions keeping in view administrative requirements and other factors.
(vii) Transfer on loan basis to the Directorates of the Board (except the Systems Directorate) at Delhi would be processed and finalized by the Pr. CCIT (CCA), Delhi. For the Directorate of Systems, the policy of transfer on loan basis issued by HRD vide F.No. CPC-TDS/CPC- Staffing Scheme/2018-19/352 dated 15.04.2019 would continue separately.
(viii) For the duration of loan period, except for purposes of seniority and promotion, the transferred official would be under the administrative control of the authorities concerned in the recipient region including for matters relating to drawing of pay and allowances etc.
(ix) The maximum tenure of transfer on loan basis would be three (03) years, extendable by another two (02) years with the approval of the Board. An official will be entitled to avail this policy only once (01) in his/her entire service career in the Department. A cadre wise roster to this effect shall be maintained by the CCAs.
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(x) Officials availing transfer on loan basis under this policy will not be entitled to any joining time and transfer travelling allowance.
(xi) An Affidavit to abide by the requisite terms and conditions of this policy would be obtained from the official availing this policy in the enclosed proforma before the transfer on loan basis is done.
(xii) Notwithstanding the above, the Board may, in exceptional circumstances, for administrative reasons, consider a case for transfer on loan basis.
3. These instructions are issued with the approval of the Competent Authority and take effect from the date of issue."
11. The issue for consideration of the applications moved before implementation of the OM dated 12.02.2020 as well as 22.12.2020 were considered in the case laws relied upon by the applicant and respondents were directed to consider the prayer made by those employees who have submitted their application before the issuance of OM dated 22.12.2020. If the facts of the present case are compared with the facts of the case laws relied upon by the learned counsel for the applicant, both are distinguishable as after the implementation of the OM dated 12.02.2020, the applicant had moved a fresh application for her transfer on loan basis which was allowed and the applicant had joined the post at the new place. Her tenure was also extended at Agra up to 30.04.2026 vide the impugned order. On expiry of the extension period, she has been directed to join at her parent cadre. In respect of the application dated 30.12.2019, NOC was not issued by the competent authority of the respondents. The applicant therefore in view of the changed policy vide OM dated 12.02.2020, moved a fresh application for her transfer on loan basis and thus, the present OA cannot be allowed strictly in light of the direction given in the case laws which have been relied upon by the learned counsel for the applicant viz, order / judgment passed by different Benches of the Tribunal in the case of Rakesh Bahadur (supra), Vinit Kumar (supra), Vijay Kumar Shah (supra) and Ajay Rani (supra). As regards to the decision rendered by this Bench of the Tribunal in the case of Sumit Kumar (supra), the applicant's posting at present place will continue till 30.04.2026, and thus, on the basis of the aforesaid case law, it will not be just and legal to issue any RITU RAJ SINGH
9|Page direction to extend the period beyond 30.04.2026 and there no benefit can be extended to the applicant on the basis of the aforesaid case law. The applicant, after the implementation of the OM vide letter dated 12.02.2020, has again moved a fresh application and had also joined at the new place, she cannot take the benefit of the earlier OM particularly when the term of loan period has expired.
12. Thus, in view of the aforesaid discussions and analysis, I am of the considered opinion that the instant original application is not liable to be admitted and thus, the same is dismissed at the admission stage itself. The effect and operation of the impugned order remains intact.
13. All associated MAs stand disposed of. No costs.
(Justice Om Prakash VII) Member (Judicial) (Ritu Raj) RITU RAJ SINGH 10 | P a g e