Central Administrative Tribunal
Smt Upasana vs CENTRAL BOARD OF DIRECT TAXES on 4 November 2026
(Oral Order)
Central Administrative Tribunal, Allahabad Bench Allahabad ****
Original Application No. 1249/2026
This is the 04th Day of November, 2026
Hon’ble Mr. Justice Rajiv Joshi, Member (Judicial)
Smt. Upasana (Employee Code: 181619), aged about 35 years, wife of Shri Pankaj Kumar, resident of 274, Village Khaku Nangla, Post Haldua Mafi, Seohara, Tehsil Dhampur, District Bijnor, Uttar Pradesh – 246745. Presently posted as Tax Assistant in the Office of the Income Tax Officer, Ward-3(3), Bijnor, Uttar Pradesh.
………..Applicant
By Advocate:
Shri Deepak Maurya
Versus
1.
Union of North India through the Chairman, Central Board of Direct Taxes (CBDT)/Directorate of Income Tax (HRD), Department of Revenue, Ministry of Finance, 2nd Floor, Jawahar Lal Nehru Stadium, Gate No. 1, New Delhi –
110003.
2.
The Principal Chief Commissioner of Income Tax (CCA), U.P. (East) Region, Pratyaksh Kar Bhawan, 57, Ram Tirth Marg, Lucknow – 226001.
3.
The Principal Commissioner of Income Tax, Aayakar Bhawan, Civil Lines, Bareilly, Uttar Pradesh.
……… Respondents
By Advocate:
Shri Chakrapani Vatsyayan
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O R D E R
Heard Shri Deepak Maurya, learned counsel for the applicant and Shri Chakrapani Vatsyayan, learned counsel for the respondents.
2. The applicant has filed the present Original Application challenging the impugned relieving order dated 27.10.2026, whereby she has been directed to join her parent region at Mumbai on or before 31.10.2026, without consideration of her pending request for extension of her loan-basis posting at Bijnor.
3. Learned counsel for the applicant submits that the applicant is presently working as Tax Assistant at Bijnor on loan-basis transfer from SUSHIL KUMAR SRIVASTAVA
Mumbai Region. Her husband is employed in the Uttar Pradesh Police and is posted at Unnao, while her minor child is also residing with her at Bijnor. It is submitted that considering her family circumstances, she submitted an application dated 18.06.2026, well within the prescribed period, seeking extension of her loan-basis posting for another two years. The said application was duly forwarded by the concerned officers on 19.06.2026 and recommended by the Additional Commissioner of Income Tax, Moradabad, on 22.06.2026. However, without taking a decision on her pending request, the respondents have issued the impugned relieving order dated 27.10.2026. Learned counsel, therefore, submits that the impugned order is premature and liable to be set aside.
4. Per contra, learned counsel for the respondents submits that the applicant's loan-basis posting tenure has expired and any further extension is subject to approval of the competent authority in accordance with the prescribed policy and guidelines. He, therefore, opposes the claim of the applicant.
5. We have considered the submissions advanced by learned counsel for the parties and perused the material available on record. It is evident that the applicant submitted her request for extension on 18.06.2026, which was duly forwarded by the concerned authorities and recommended by the Additional Commissioner of Income Tax, Moradabad, on 22.06.2026. However, the said request has not yet been finally decided by the competent authority.
6. In the facts and circumstances of the case, we are of the considered view that the applicant's request deserves consideration by the competent authority before taking any consequential action for her relieving. Accordingly, without expressing any opinion on the merits of the applicant's claim for extension, the Tribunal deem it appropriate to dispose of the present Original Application with a direction to the competent SUSHIL KUMAR SRIVASTAVA
authority to consider and decide the applicant's pending application dated 18.06.2026, along with the recommendation dated 22.06.2026, by passing a reasoned and speaking order, in accordance with the applicable policy, preferably within a period of three weeks from the date of receipt of a certified copy of this order. Till such decision is taken, the respondents shall not give effect to the impugned relieving order dated 27.10.2026 and shall permit the applicant to continue at her present place of posting at Bijnor.
6. With the aforesaid directions, the Original Application stands disposed of.
7. No order as to costs.
All pending M.As, if any, shall be treated as disposed of.
(Justice Rajiv Joshi) Member (Judicial) Sushil SUSHIL KUMAR SRIVASTAVA