{"id":333783,"date":"2024-10-24T16:30:19","date_gmt":"2024-10-24T11:00:19","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=333783"},"modified":"2024-10-31T09:41:22","modified_gmt":"2024-10-31T04:11:22","slug":"delhi-hc-upholds-order-cat-post-additional-cit-nfsg-promotional-post-office-memorandum-canno-supersede-recruitment-rules","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2024\/10\/24\/delhi-hc-upholds-order-cat-post-additional-cit-nfsg-promotional-post-office-memorandum-canno-supersede-recruitment-rules\/","title":{"rendered":"\u2018Office Memorandum cannot supersede Recruitment Rules\u2019; Delhi HC upholds CAT&#8217;s ruling that the Additional CIT (NFSG) post is a promotional position"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"margin-bottom: 3%;\"><span style=\"font-weight: bold;\">Delhi High Court:<\/span> In a petition filed by the Union of India (&#8216;Union&#8217;) under Article <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001574969\" target=\"_blank\" rel=\"noopener\">226<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002726967\" target=\"_blank\" rel=\"noopener\">Constitution<\/a> to challenge an order passed by the Central Administrative Tribunal (&#8216;CAT&#8217;) whereby it was held that the respondents would be entitled to relaxation of two years while computing eligibility for promotion to the post of Additional CIT (NFSG) and that they would also be entitled to be promoted along with their juniors, a Division Bench of <span style=\"font-weight: bold;\">C. Hari Shankar*<\/span> and Sudhir Kumar Jain, JJ. found no reason to interfere with the judgment and upheld the same in its entirety.<\/p>\n<h3>Background<\/h3>\n<p style=\"margin-bottom: 3%;\">The respondents, in the present matter, were promoted as Joint Commissioners of Income Tax (&#8216;CIT&#8217;) along with their juniors on 17-09-2010. Through this promotion, the respondents entered the 14<span style=\"vertical-align: super;\">th<\/span> year from the time they had entered the service of the petitioners.<\/p>\n<p style=\"margin-bottom: 3%;\">The respondent&#8217;s junior officers who had been promoted to Joint CIT along with them were promoted subsequently as Additional CIT (NFSG) on 03-01-2022 and 12-12-2022. Provoked by this, the respondents filed a petition before the CAT alleging that the promotion of the juniors was violative of sub-rules 3 and 4 of Rule 7 of Schedule II to the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0000368938\" target=\"_blank\" rel=\"noopener\">Indian Revenue Service Rules, 2015<\/a> (&#8216;IRS Rules&#8217;) read with Note 1 below the said Rule.<\/p>\n<p style=\"margin-bottom: 3%;\">The respondents contended that by operation of Note 1 below Rule 7(4) of Schedule II to the IRS Rules, they were entitled to two years of relaxation in being considered for promotion to the NFSG as their juniors had been so promoted w.e.f. 01-01-2022.<\/p>\n<p style=\"margin-bottom: 3%;\">The petitioners contended that grant of NFSG was only a placement in a higher scale and not a promotion. They placed reliance on an office memorandum dated 05-10-2021 issued by the Department of Personnel and Training (&#8216;DoPT&#8217;).<\/p>\n<p style=\"margin-bottom: 3%;\">CAT rejected the petitioner&#8217;s contention and held that it could not be said that the post of Additional CIT (NFSG) was not a promotional post. CAT also held that an office memorandum could not supersede the Recruitment Rules promulgated under Article <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001575124\" target=\"_blank\" rel=\"noopener\">309<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002726967\" target=\"_blank\" rel=\"noopener\">Constitution<\/a> and that because an office memorandum was only an executive instruction, it could only supplement the statutory Recruitment Rules and not supplant the same.<\/p>\n<p style=\"margin-bottom: 3%;\">Aggrieved, the Union filed the present petition.<\/p>\n<h3>Analysis and Decision<\/h3>\n<p style=\"margin-bottom: 3%;\">The Court said that it could not accept the Union&#8217;s contention that the office memorandum issued by the DoPT could supersede or hold decisions contrary to the statutory Recruitment Rules framed in exercise of the power conferred by Article <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001575124\" target=\"_blank\" rel=\"noopener\">309<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002726967\" target=\"_blank\" rel=\"noopener\">Constitution<\/a>.<\/p>\n<p style=\"margin-bottom: 3%;\">The Court said that Rule 7(4) to Schedule II of the IRS Rules was clear in envisaging that the post of Additional CIT (NFSG) was a promotional post and that there was no escape from this Rule.<\/p>\n<p style=\"margin-bottom: 3%;\">Thus, the Court held that CAT had correctly held that the respondents would be entitled to the benefit of Note 1 below Rule 7(4) of Schedule II of the IRS Rules and reckoned that there was no dispute that the respondents would be entitled to be promoted to the post of Additional CIT (NFSG) along with their juniors.<\/p>\n<p style=\"margin-bottom: 3%;\">While dismissing the petition, the Court said that there was no reason to interfere with the impugned judgment of CAT and upheld the same in its entirety.<\/p>\n<p style=\"margin-bottom: 3%;\">[<span style=\"font-weight: bold; color: #632423;\">Union of India v. Jagdish Singh, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/ag2Y9mTN\" target=\"_blank\" rel=\"noopener\">2024 SCC OnLine Del 6899<\/a>, Decided on 01-10-2024<\/span>]<\/p>\n<p style=\"text-indent: 18pt;\"><strong><span style=\"color: #000080;\">*Judgment by Justice C. Hari Shankar<\/span><\/strong><\/p>\n<hr\/>\n<p>Advocates who appeared in this case:<\/p>\n<p style=\"margin-left: 18pt;\"><span style=\"font-weight: bold;\">For Petitioners &#8212;<\/span> Sr. PC Satya Ranjan Swain, Advocate Kautilya Birat<\/p>\n<p style=\"margin-left: 18pt;\"><span style=\"font-weight: bold;\">For Respondents &#8212;<\/span> N\/a<\/p>\n<h3 style=\"color: #000080;\">Buy Constitution of India &nbsp;<a href=\"https:\/\/www.ebcwebstore.com\/product\/the-constitution-of-india-coat-pocket-edition?products_id=100647\" target=\"_blank\" rel=\"noopener\">HERE<\/a><\/h3>\n<p style=\"margin-bottom: 3%;\"><a href=\"https:\/\/www.ebcwebstore.com\/product\/the-constitution-of-india-coat-pocket-edition?products_id=100647\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/s3.amazonaws.com\/ebcwebstore\/images\/the-constitution-of-india-coat-pocket-edition-Gopal-Sankaranarayanan-ebc-front-cover.JPG\" alt=\"Constitution of India\" width=\"300\" height=\"200\" class=\"aligncenter size-large wp-image-294438\" \/><\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p style=\"font-style: italic;\">&#8216;It was undisputed that the respondents would be entitled to the benefit of Note 1 below Rule 7(4) of Schedule II to the Indian Revenue Service Rules, 2015.&#8217;<\/p>\n","protected":false},"author":67517,"featured_media":314886,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[74456,33575,2543,74457,68986,70102,51845,6941,39737],"class_list":["post-333783","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-additional-cit-nfsg","tag-cat","tag-Delhi_High_Court","tag-joint-cit","tag-justice-c-hari-shankar","tag-justice-sudhir-kumar-jain","tag-office-memorandum","tag-promotional-post","tag-recruitment-rules"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Delhi HC upholds order by CAT to state that post of Additional CIT (NFSG) is a promotional post | SCC Times<\/title>\n<meta name=\"description\" content=\"Delhi HC upholds order by CAT to state that post of Additional CIT (NFSG) is a promotional post and says that Office Memorandum cannot supersede Recruitment Rules\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2024\/10\/24\/delhi-hc-upholds-order-cat-post-additional-cit-nfsg-promotional-post-office-memorandum-canno-supersede-recruitment-rules\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u2018Office Memorandum cannot supersede Recruitment Rules\u2019; 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The inaugural ceremony of the Supreme Court took place two days later when it succeeded the Federal Court of India and the Privy Council. For the first eight years,\u2026","rel":"","context":"In &quot;Know thy Judge&quot;","block_context":{"text":"Know thy Judge","link":"https:\/\/www.scconline.com\/blog\/post\/category\/judges-information\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/01\/indipendence-1-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/01\/indipendence-1-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/01\/indipendence-1-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/01\/indipendence-1-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/01\/indipendence-1-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":279466,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/12\/12\/itat-hospitals-providing-medical-facilities-on-a-commercial-basis-are-not-charitable-organisations-not-exempted-from-income-tax-legal-research-legal-news-updates\/","url_meta":{"origin":333783,"position":1},"title":"ITAT| Hospitals providing medical facilities on a commercial basis are not charitable organisations; Not exempted from income tax","author":"Editor","date":"December 12, 2022","format":false,"excerpt":"ITAT upheld the order of the CIT and said that the assessee had only provided treatment to a few patients at concessional rates, which was less than 1% of the revenue of the assessee. Thus, the activities of the assessee cannot be said to be charitable activities and it is\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Income Tax Appellate Tribunal (ITAT)","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/11\/MicrosoftTeams-image-336.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":333546,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/10\/21\/delhi-hc-concurs-with-cat-quash-decision-disciplinary-authority-all-india-services-discipline-appeal-rules\/","url_meta":{"origin":333783,"position":2},"title":"\u2018Reasons required by Rule 9(1) cannot be left in realm of conjecture and surmise\u2019; Delhi HC concurs with CAT to quash decision of Disciplinary Authority","author":"Editor","date":"October 21, 2024","format":false,"excerpt":"\u2018The reasoning given for a fresh inquiry was a mere lip service to the requirement of Rule 9(1) and was delightfully left in the realm of conjecture.\u2019","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":262492,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/02\/25\/delhi-high-court-gets-4-new-judges\/","url_meta":{"origin":333783,"position":3},"title":"Appointment of 4 new Judges at Delhi High Court","author":"Bhumika Indulia","date":"February 25, 2022","format":false,"excerpt":"President appoints 4 new Judges at Delhi High Court: Neena Bansal Krishna Dinesh Kumar Sharma Anoop Kumar Mendiratta Sudhir Kumar Jain Ministry of Law ad Justice [Notification dt. 25-2-2022]","rel":"","context":"In &quot;Appointments &amp; Transfers&quot;","block_context":{"text":"Appointments &amp; Transfers","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/appointments\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/01\/Delhi_New-logo.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/01\/Delhi_New-logo.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/01\/Delhi_New-logo.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/01\/Delhi_New-logo.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/01\/Delhi_New-logo.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":231882,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/07\/07\/itat-bar-council-of-delhis-dominant-purpose-is-advancement-of-general-public-utility-held-entitled-for-registration-under-s-12-aa-and-consequent-exemption-under-s-80-g-income-tax-act\/","url_meta":{"origin":333783,"position":4},"title":"ITAT | Bar Council of Delhi&#8217;s dominant purpose is advancement of general public utility: Held entitled for registration under S. 12-AA and consequent exemption under S. 80-G, Income Tax Act","author":"Bhumika Indulia","date":"July 7, 2020","format":false,"excerpt":"Income Tax Appellate Tribunal (ITAT):\u00a0A Division Bench of R.K. Panda (Accountant Member) and Kuldip Singh (Judicial Member), while addressing a matter held, \"Bar Council of Delhi being engaged in safeguarding the rights, privileges and interest of the advocates, its dominating purpose is the advancement of general public utility within the\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Income Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":291705,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/05\/10\/delhi-high-court-grants-ad-interim-injunction-to-royal-green-whisky-legal-news\/","url_meta":{"origin":333783,"position":5},"title":"Delhi High Court grants ad interim injunction to \u2018Royal Green&#8217; whisky against \u2018Royal Queen&#8217;, having similar trade dress","author":"Simranjeet","date":"May 10, 2023","format":false,"excerpt":"A customer of average intelligence and imperfect recollection, who comes across the plaintiff's Royal Green Whisky on a particular date and, later, comes across the defendant's Royal Queen product, will be confused between the two.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"delhi high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/delhi-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/delhi-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/delhi-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/delhi-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/333783","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67517"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=333783"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/333783\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/314886"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=333783"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=333783"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=333783"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}