MUHAMMED FAYIS T vs DEFENCE on 12 November 2026

O R D E R

HON'BLE Ms.V.RAMA MATHEW, ADMINISTRATIVE MEMBER Since the issues involved in the three O.As are common, they are being dealt with together. O.A.No.180/308/2025 is taken as the lead O.A so the documents referred to are from this O.A unless specifically mentioned otherwise.

2. The fundamental issue arises due to the amendment of the Defence Accounts Department (Auditor) Recruitment Rules, 2022 vide S.R.O.44 dated 30.07.2024 which says that DAD (Auditor) Recruitment Rules 2022 stands amended as DAD (Auditor) Recruitment Rules 2024 and Graduate Multi Tasking Staff (MTS) has been omitted from the eligible candidate criteria for the DAD (Auditor) post and only Graduate Clerk cum Typist candidates were eligible to apply for departmental examination causing the applicants to apprehend. This is produced as Annexure A-2.

3. The applicants have joined DAD during the year 2021. During that period 10% vacancy of Auditor post were filled by promotion from amongst Graduate Clerk cum Typists and Graduate MTS on passing departmental examination. In the aforementioned Recruitment Rules the eligibility criteria with regard to 10% vacancy were seen existing from the year 2016 and the same eligibility criteria was retained vide amendment notice dated 30.06.2020. This is produced as Annexure A-3. Further, from the SRO 44 dated 30.07.2024 it is evident that the same Recruitment Rules (Auditor) as mentioned above existed in the year 2022 also. The applicants who were graduates joined DAD as MTS in good faith and with an aspiration to advance their career prospects. The prevalent Recruitment Rules would have also enabled them to do so. The promotion list of Auditor Grade Departmental Examination held on 02.06.2022 was published by Controller General Defence Accounts in which 19 Graduate Clerk cum Typist and 128 Graduate MTS got promoted as DAD Auditors which further increased their aspirations. This promotion list is produced as Annexure A-4. The applicants have produced a few such circulars as Annexure A-5 as well as clarification produced as Annexure A-6 wherein it is stated that 10% of Defence Accounts Department (Auditor) Grade post would be filled through promotion from amongst Graduate Clerk cum Typist and Graduate MTS having a minimum of three years of service on passing Departmental Examination (Auditor). Similar circular dated 01.07.2024 issued by the Office of the Principal Accountant General (Audit-I) Odisha is produced as Annexure A-7.

4. It is to be noted that as per SRO 44 dated 30.07.2024 it is stated that DAD (Auditor) Recruitment Rules, 2022 are amended as DAD (Auditor) Recruitment Rules, 2024 and Graduate Multi Tasking Staff has been omitted from the eligible candidate criteria for the DAD (Auditor)

post and only Graduate Clerk cum Typist candidates were eligible to apply for departmental examination. However, another Notice dated 14.08.2023 issued by the office of the CGDA, New Delhi, produced as Annexure A-8, states that DAD (Auditor) Recruitment Rules, 2022 are amended as DAD (Auditor) Recruitment Rules, 2023 and Graduate Multi Tasking Staff has been removed from the eligible candidate criteria for departmental examination for Auditor.

5. It is submitted that the above Annexure A-8 notice invited comments on the proposed Recruitment Rules to which the 2nd applicant has submitted a representation dated 13.09.2023 through online as well as through letter disagreeing with the proposed amendment stating that this would affect his career prospects. This representation is produced as Annexure A-9. On 28.03.2025 a clarification letter was issued along with a covering letter, which is produced as Annexure A-10, wherein the CGDA has stated that vacancy was filled as per Recruitment Rules in force on date of vacancy and there cannot be any age relaxation for Ex-Servicemen for appearing in departmental examination. Further, SRO 44 dated 30.07.2024 also cannot be scrapped as it is finalized after deliberations and approved by Government.

6. The question which arises for consideration is whether the Recruitment Rules of DAD (Auditor) were amended as per the prescribed rules for amendment and it was also submitted that in the above amendments, circulars and clarification letters, there are many mismatches.

7. The following was submitted in the O.As - SRO 44 dated 30.07.2024 states that the DAD (Auditor) Recruitment Rules, 2022 was amended as per DAD (Auditor) Recruitment Rules, 2024 but it does not seem to have followed the rules stipulated by the DoP&T vide its O.M.No.AB-14017/61/2008-Estt.(RR) dated 13.10.2015 which says as under - “ Before

referring

any

proposal

for framing/amendment in the Recruitment Rules of any post in Ministries/Departments and their subordinate and attached office, the proposed amendments/revision in the Recruitment Rules would be put up on the website of respective Ministries/Departments for 30 days for inviting comments from the stakeholders. Thereafter, taking into account the comments so received, the proposal would be sent to DoP&T, UPSC and Ministry of Law for finalization. All the Ministries/Departments are, therefore, requested to adhere to these instructions scrupulously. Proposal referred to this Department without following the aforesaid procedure, would not be entertained.” This O.M is produced as Annexure A-11.

8. The contention of the applicants is that after taking notice of the SRO 44 dated 30.07.2024 they had sent representation letter dated 06.11.2024 and 08.11.2024 respectively expressing their dissent towards the Amendment Rules DAD (Auditor) 2024 since there were no opportunity provided to submit their comments as stake holder through online as per prescribed rules in Annexure A-10. But there was no response. This representation is produced as Annexure A-12. It is submitted that the Amendment to the Recruitment Rules for DAD (Auditor), 2024, notified vide SRO 44 dated 30.07.2024, is contrary to and inconsistent with the prescribed rules contained in Annexure A-10. It is pertinent to note that vide Circular dated 01.07.2024 (Annexure A-7), the Office of the Principal Accountant General (Audit-I), Odisha, Bhubaneswar, had specifically notified that all Graduate Group 'C' officials, including Graduate MTS, possessing a combined regular service of three years as on 01.08.2024, were eligible to appear in the DAD (Auditor) Examination scheduled to be held in August 2024. However, despite the aforesaid eligibility conditions having been expressly notified and communicated to the employees, the Recruitment Rules for DAD (Auditor), 2024, were notified vide SRO 44 dated 30.07.2024, immediately prior to the stipulated eligibility date of

01.08.2024. Thus, the amendment was introduced barely two days before the eligibility date specified in the circular dated 01.07.2024, thereby creating an apparent inconsistency between the eligibility conditions communicated under Annexure A-7 and the subsequently notified Recruitment Rules. The impugned amendment, therefore, requires examination in the light of the prescribed provisions under Annexure A-10 and its effect on the legitimate eligibility expectations of the affected employees.

9. Further, O.M.No.AB-14017/48/2010-Estt.(RR) dated 31.12.2010 issued by DoPT has stipulated that on framing/amendment/relaxation of Recruitment Rules, it has to be finally get approved by the Union Public Service Commission (UPSC) and is required to be notified within a period of 10 weeks after the approval of UPSC. The said O.M is further circulated to all Ministries/Departments of Government of India vide O.M.No.AB-14017/61/2008-Estt.(RR) dated 27.01.2016 by DoPT. Thus Recruitment Rules SRO 44 dated 30.07.2024 violate the above stipulation of getting approval from UPSC also. This O.M is produced as Annexure A-13.

10. The primary contention of the applicants is that they may be considered eligible to write the Departmental Examination for DAD (Auditor) as per the eligibility criteria prescribed in the Recruitment Rules DAD (Auditor) 2022 as they would be otherwise in violation of Article 14 and 16 of the Constitution. It has also been argued that the change in the career progression which would result from the implementation of SRO 44 would amount to promissory estoppel. The applicants have also quoted a latin maxim “Lex prospicit non respicit” ie., “the law looks forward, not backward”, they affect future actions and not past ones. The applicants who are MTS Graduates has already arranged their affairs/plans by relying on the existing Recruitment Rules for their career progression at the period of their joining at DAD as well as while working in MTS cadre. They also have seen their near predecessors were promoted as successful Auditors. It is pertinent to note that vide Annexure A-4 promotion list the number of candidates selected as Auditors from MTS Graduates were 128 as against the 19 candidates from Graduate Clerk-cum-Typist. Hence the qualification of MTS Graduates for performing the job is also unquestionable and they have sought the quashing of the Recruitment Rules.

11. Another issue raised by the applicants is non consideration of age relaxation provided for Ex-Servicemen which has also not been mentioned in the notification. The maximum age limit to the post having been set as 45 years without providing for age relaxation as per Annexure A-14. The denial of age relaxation provided for Ex-Servicemen is arbitrary and violates various provisions. It is stated that a similar notice was issued by the office of the CGDA with regard to age eligibility criteria for appearing the departmental examination of DAD Clerk Grade vide Column 11 of the Schedule. However, on the same notice, it is seen that the notification to be published in the Gazette of India at Para 8 stated as follows - “Nothing in the rules shall affect reservation of age limit and other concessions required to be provided for the SC, ST, OBC, the Ex-Servicemen and any other special categories of persons in accordance with orders issued by the Government of India from time to time.”

12. It has been argued that this relaxation is overriding any other notification which was issued. The special provision regarding age limit reads as under - For appointment to any vacancy in Central Civil Services Group 'C' and Group 'D' whether reserved or not under these rules, every Ex-Servicement who has put in not less than six months continuous service in the Armed Forces of the Union shall be allowed to deduct the period of such service from his actual age and if the resultant age does not exceed the maximum age limit prescribed for the post or service for which he seeks appointment by more than three years, he shall be deemed to satisfy the condition regarding age limit.

13. The said notification dated 15.12.1979 is produced as Annexure A-16. This has been reiterated when the 1979 Rules was amended in the year 2012. This is produced as Annexure A-17. It has further been clarified by DoPT vide O.M.No.36034/6/90-Estt.(SCT) dated 02.04.1992 that “Ex-Servicemen candidates who have already secured employment under the Central Government in Group C & D will be permitted the benefit of age relaxation as prescribed for Ex-Servicemen for securing another employment in a higher grade or cadre in Group C/D under the Central Government.” It has also been pointed out in the 1st para of the said O.M, the National Council suggested that the benefit of age relaxation should be allowed to those Ex-Servicemen candidates who have joined a civil post under the Government of India and who wish to improve their career prospects. The O.M dated 02.04.1992 is produced as Annexure A-18. Hence, it is clear that the intention of legislators were to support the Ex-Servicemen to achieve career prospects. It is, therefore, argued that the 1st applicant was allowed to deduct his military service of 24 years 07 months and 28 days from his actual age and 2nd applicant was allowed to deduct his military service of 23 years 11 days from his actual age. Hence, both of them meet the eligibility category while applying. Evidence of this is produced as Annexure A-19 and Annexure A-20. The applicants have referred to some of such cases considered by various Hon'ble High Court and Tribunals in support, which are listed below - (a) Mohinder

Singh

vs.

Secretary

in O.A.No.1572/2013 decided by C.A.T., Principal Bench on 17.10.2013.

(b) M.K.Vincent vs. Union of India in O.A.No.143/2009 decided by C.A.T., Ernakulam Bench on 13.01.2010.

(c) Shaji Mukundan M vs. Union of India in O.A.No.170/589/2021 decided by C.A.T., Bangalore Bench on 03.10.2023.

14. The applicants have sought for interim relief to permit them to appear for the Clerk Grade Department Examination scheduled to held on 10.11.2025, which interim relief was granted. They have also sought that portion of the Recruitment Rules which effectively disbar them from appearing in the Clerical Grade Examination to be struck down as being illegal.

15. Here we find that the fundamental issues which needs to be examined are two fold. One, whether the SRO 44 dated 30.07.2024 omitting Graduate Multi Tasking Staff from the DAD (Auditor) Recruitment Rules, 2024 and the manner in which it was done was fully in accordance with the DoPT guidelines or not; and second, whether the Ex-Servicemen are entitled to further age relaxation after having been granted age relaxation at the time of initial recruitment ie., eligibility of Ex-Servicemen for age relaxation even in the promotion.

16. Para 2 of Annexure A-10 clarification states that as far as granting age relaxation to MTS (Ex-Servicemen) for appearing in the clerical cadre examination is concerned, the official may be intimated that at present there is no provision for granting age relaxation in respect of Ex- Servicemen for appearing in the departmental examination in the Recruitment Rules of Clerk-cum-Typists. In Para 3 it is further stated that with regard to scrapping of SRO 44 dated 30.07.2024, it is stated that the Recruitment Rules are articulated for a post after deliberation on all aspects at length and incorporating all existing Govt. Orders and approved by the Govt. Hence, his request to scrap the SRO 44 dated

30.07.2024 cannot be acceded to. This is a clarification issued by the CGDA, New Delhi. This order along with the notification, produced as Annexure A-14, are under challenge.

17. The respondents' principal contention is that, until 2009, only Clerks were eligible to appear for the Auditor Examination and that MTS personnel were included in the list of eligible candidates only with effect from 2010. They further contend that the amendment to the Recruitment Rules in 2023 was necessitated by an anomaly identified in the existing provisions, which had resulted in jump in pay levels, and that the said anomaly formed the basis for the amendment introduced vide Annexure A-3. The applicants, on the other hand, contend that the very purpose of introducing a competitive examination was to provide meritorious candidates with an opportunity for accelerated career progression, including advancement directly from Pay Level 2 to Pay Level 5. It is pertinent to note that the Clerical Cadre itself is placed in Pay Level 2, whereas the post of Auditor carries Pay Level 5. Therefore, the movement from Pay Level 2 to Pay Level 5 is inherent in the very scheme of recruitment through the competitive examination and cannot, by itself, be construed as an anomaly warranting an amendment to the

Recruitment Rules. Further, Annexure A-6 reiterates that the Government is well within its powers to take a conscious policy decision in matters relating to recruitment and service conditions, and that such a decision, if taken within the bounds of law, is ordinarily not amenable to judicial interference.

18. The respondents have further contended that permitting MTS personnel to secure promotion directly to the post of Auditor would effectively bypass the mandatory requirement of passing the typing skill test, which is prescribed for the Clerical Cadre. The applicants, however, refute this contention by pointing out that neither the MTS cadre nor the post of Auditor requires the possession of typing skills or qualification in a typing test. The requirement of passing the typing skill test is confined exclusively to the Clerical Cadre and cannot, therefore, be invoked as a ground to deny promotional avenues to employees belonging to the MTS cadre, particularly when no such qualification is prescribed for the post of Auditor. The applicants further submit that the eligibility criteria and qualifications prescribed for one cadre cannot be imported into another distinct cadre having its own recruitment rules and service conditions. The principle of parity must be examined with reference to employees

within the same cadre and cannot be applied indiscriminately across different cadres having distinct service requirements. In the absence of any prescribed typing skill requirement for either the MTS cadre or the post of Auditor, the alleged bypassing of the typing test cannot constitute a legally sustainable or reasonable ground for excluding MTS personnel from consideration. It is also pertinent to note that the qualifying service prescribed for promotion from the Clerical Cadre is 16 years.

19. The bigger problem that is noted emerges from Annexure A-27 where para 3.1.3 of DoPT guidelines/protection clause has not been included in the amended Recruitment Rules. In Annexure A-28 for the post of Assistant Accounts Officer the para 3.1.3 guidelines has granted this protection. But SRO 44, however, has not included the said protection. Para 3.1.3 reads as follow - Where the eligibility service for promotion prescribed in the existing rules is being enhanced (to be in conformity with the guidelines issued by this Department) and the change is likely to affect adversely some persons holding the feeder grade posts on regular basis, a note to the effect that the eligibility service shall continue to be the same for persons holding the feeder posts on regular basis on the date of notification of the revised rules, could be included in the revised rules.

20. The Hon'ble Supreme Court in the case of Y.V.Rangaiah vs. J.Sreenivasa Rao (1983) 3 SCC 284 has laid down the guidelines that even when there is an amendment in the Recruitment Rules it should meet the criteria of fairness, reasonableness and Article 14. It is argued that these criterias are not met.

21. The respondents' primary arguments are two fold. One, relaxation is only at entry level at civil services and it is not to be continued in the Departmental Promotion Examination. Secondly, that in O.A.No.582/2025 only Annexure A-4 Recruitment Rules are challenged. The MTS Graduates' exclusion from the feeder cadre of Auditors is under challenge and age relaxation is not under challenge.

22. The respondents' principal contention is that it was only pursuant to the amendments introduced in 2009 and 2016 that Graduate MTS personnel were made eligible, for the first time, to participate in the departmental promotional examinations. According to the respondents, this subsequently gave rise to an anomaly in the promotional structure, inasmuch as an MTS employee seeking promotion to the Clerical Cadre was required to pass the prescribed typing skill test, whereas an MTS

employee was permitted to appear directly in the competitive examination for the post of Auditor without having to satisfy such a requirement. The respondents have further placed reliance on the DoPT Guidelines dated 20.09.2022, produced as Annexure R-11, which prescribe the framework for amendment of Recruitment Rules with reference to the corresponding Grade Pay/Pay Levels, the permissible channels of promotion between different levels and the qualifying service prescribed for such advancement. It is submitted that the amendments introduced in 2023 were carried out in conformity with the said guidelines, with the specific objective of removing the anomaly in the existing promotional hierarchy and rationalising the channels of career progression. It is also contended that the process of amendment of the Recruitment Rules had already been initiated in 2023 and that the procedure adopted for effecting the amendment has not been challenged by the applicants. The respondents further submit that the plea of legitimate expectation is unsustainable in the absence of any supporting provision in the Recruitment Rules. Recruitment Rules cannot be expected to remain static or immutable, and the competent authority is entitled to amend them in accordance with law. According to the respondents, protection under the relevant transitional provisions is available only in circumstances specifically contemplated therein, such as the protection extended under the junior-senior clause or cases involving enhancement of the prescribed qualifying service to the prejudice of employees who had already acquired eligibility under the earlier Rules.

23. In this regard, the respondents contend that Paragraph 3.1.3 has no application to the specific circumstances of the present case. Even if the amendment introduced through Annexure A-4 had not been effected, the applicants had not acquired the requisite eligibility as on the date of the amendment. The applicants were promoted as Graduate Clerks only on 30.07.2024, whereas the prescribed qualifying service was three years. Consequently, they would have completed the requisite qualifying service only on 01.06.2026. Thus, according to the respondents, the applicants had not attained eligibility as on the relevant date and cannot claim the benefit of the protection contemplated under Paragraph 3.1.3. The respondents have also emphasised that the concept of combined qualifying service was not recognised either under the Recruitment Rules prevailing prior to the amendment or under the amended Rules. It is, therefore, their case that the Department was merely undertaking a corrective exercise to remove the anomaly identified in the existing promotional structure, in conformity with the DoPT Guidelines, and that the amendment was neither arbitrary nor violative of any constitutional or statutory provision.

24. On the above premises, the respondents maintain that the impugned amendment was a bona fide policy decision intended to rationalise the promotional hierarchy and rectify the anomaly in the existing recruitment structure. They further contend that the applicants cannot claim any vested or indefeasible right to the continued application of the earlier Recruitment Rules. Accordingly, it is submitted that the ratio laid down by the Hon'ble Supreme Court in Rangaiah (supra) is distinguishable and does not govern the facts and circumstances of the present case.

25. One of the issues raised is whether the normal qualifying service of 16 years prescribed for promotion from MTS to Auditor is equally applicable to candidates seeking promotion through the Limited Departmental Competitive Examination (LDCE) quota. It is contended that the qualifying service prescribed for promotion through the normal channel of seniority cannot be equated with the eligibility conditions governing participation in a competitive examination. The two avenues of promotion are distinct and governed by different eligibility criteria. While promotion from Level 2 to Level 5 through the normal channel requires 13 years of service, the eligibility requirements for participation in the LDCE are independently prescribed. Therefore, the qualifying service requirements applicable to the seniority-based promotion channel cannot automatically be extended to the LDCE quota. In other words, the two distinct avenues of promotion cannot be treated as comparable for the purpose of determining eligibility. It is further submitted that the applicant in O.A. No. 582/2025 initially joined service as MTS in 2018. Upon acquiring the requisite educational qualification of graduation, he appeared in the departmental examination for promotion from MTS to Clerk and was subsequently promoted as Clerk. Accordingly, he had rendered approximately six years of service as MTS and one and a half years as Clerk, aggregating to seven and a half years of combined service in the MTS and Clerical cadres.

26. The eligibility condition prescribing three years of qualifying service does not specifically stipulate that such service should be rendered exclusively in either the MTS or the Clerical cadre. Therefore, the applicant's combined service in both cadres ought to be reckoned for determining his eligibility to appear in the LDCE. The mere fact that he was promoted from MTS to Clerk in the intervening period cannot be construed as a disqualification or an impediment to his participation in the departmental competitive examination. In this connection, specific reliance is placed on Clause (iii) of Paragraph 5.4.3 of the CAG Establishment Manual, which expressly provides that Graduate Clerks promoted from MTS (erstwhile Group D), who had rendered three years of service as MTS prior to their promotion as Clerk but had not completed three years of service in the Clerical cadre, could nevertheless be permitted to appear in the Departmental Examination for Auditors. This provision clearly recognises that an employee who has been promoted from MTS to Clerk should not be deprived of the opportunity to participate in the departmental examination for Auditors merely on the ground that he has not completed the prescribed period of service in the Clerical cadre, provided the stipulated conditions are satisfied.

27. However, the respondents have raised a separate objection regarding the applicant's educational qualification. Placing reliance on the decision in Pratibha Rani v. Union of India and the conditions stipulated in Annexure A-4, they contend that the applicant acquired his graduation qualification only on 05.11.2024. Since the amendment to the Recruitment Rules was notified on 30.07.2024, the applicant was not a graduate as on the date of notification and, therefore, did not fulfil the prescribed educational qualification even under the unamended Recruitment Rules. Thus, the respondents contend that, irrespective of the question of reckoning the applicant's combined service in the MTS and Clerical cadres, he was ineligible to participate in the departmental examination, as he had not acquired the requisite graduation qualification as on the relevant date.

28. We have gone through the pleadings made by both sides and examined the documents available. Following are the findings -

(i) DoPT O.M dated 02.04.1992 clarified that Ex-Servicemen candidates who have already secured employment under the Central Government in Group C & D will be permitted the benefit of age relaxation as prescribed for Ex-Servicemen for securing another employment in a higher grade or cadre in Group C/D under the Central Government and allowed such benefit to those who wish to improve their career prospects.

(ii) The candidates should have had the prescribed educational qualification before the date of the amended Recruitment Rules.

(iii) The Recruitment Rules only prescribes three years qualifying service and does not specifically stipulate that such service should be rendered exclusively either in the MTS or the Clerical Cadre.

(iv) Paragraph 3.1.3 of the DoPT Guidelines envisages protection of the eligibility of existing employees who had completed the requisite qualifying service under the old Rules, so that their promotional prospects are not adversely affected by a subsequent amendment enhancing the qualifying-service requirement.

(v) The LDCE is a distinct and accelerated avenue of promotion based on merit, for which the eligibility conditions, including the prescribed

qualifying service and educational qualifications, are separately and specifically stipulated in the Recruitment Rules. It is therefore distinguishable from the normal promotional channel, which is governed by the principle of seniority-cum-fitness and for which the qualifying service is prescribed with reference to the regular hierarchy of promotion. The qualifying-service requirements applicable to the normal promotional channel cannot, therefore, be applied to the LDCE channel.

29. Accordingly, it is held that S.R.O.44 shall be read as if the protection clause as mandated by para 3.1.3 of the DoPT Guidelines has been included. However, we find that there are no other procedural violations in the amendment of the Recruitment Rules as has been alleged by the applicants. With reference to the findings above the following is held -

(i) The applicants in these O.As are eligible for the benefit of age relaxation as per DoPT O.M dated 02.04.1992. The provision is intended to facilitate their career advancement and enable them to improve their service prospects through further employment opportunities.

(ii) As regards educational qualification all the applicants had acquired graduation before the date of the amended Recruitment Rules except the applicant in O.A.No.180/582/2025. Hence except the applicant in O.A.No.180/582/2025 all other applicants met the educational qualification requirement. They had, therefore, already fulfilled the educational qualification requirement and cannot be treated as ineligible on account of the subsequent amendment.

(iii) The applicant's qualifying service rendered in the MTS and Clerical cadres deserves to be considered, particularly where no exclusive cadre-specific service requirement has been stipulated. The respondents cannot introduce additional eligibility conditions through administrative interpretation or executive instructions when such conditions are not contemplated by the statutory Recruitment Rules.

(iv) It is held that the object of paragraph 3.1.3 is to protect employees who have already acquired eligibility under the existing Recruitment Rules from being prejudiced by subsequent amendments. It is pertinent to mention that this protection has been granted to the post of Assistant Accounts Officer vide Annexure A-28.

(v) The LDCE constitutes a distinct avenue of promotion, governed by its own eligibility criteria under the applicable Recruitment Rules, and cannot be equated with the normal promotional hierarchy. The qualifying service prescribed for normal promotion cannot be mechanically applied to the LDCE when the relevant Recruitment Rules do not expressly prescribe such a restriction.

30. In the light of the above, the claim of the applicants in O.A.No.180/308/2025 and O.A.No.180/583/2025 are allowed. The claim of the applicant in O.A.No.180/582/2025 is rejected as he is held to be ineligible for consideration for promotion because he had not acquired graduation before the date of the amended Recruitment Rules. No order as to costs. (Dated this the 12th day of November, 2026) V.RAMA MATHEW JUSTICE SUNIL THOMAS ADMINISTRATIVE MEMBER JUDICIAL MEMBER asp

List of Annexures in O.A.No.180/00308/2025

1. Annexure A-1 – True copy of the Ex-Servicemen ID Card of Applicant Nos.1&2.

2. Annexure A-2 – True copy of the SRO 44 dated 30.072024 issued by Ministry of Defence.

3. Annexure A-3 – True copy of the Notice No.AN/VIII/8201/2/RR/Auditor/Amendment/2020 dated 30.06.2020 issued by the O/o.CGDA, Palam Cantt., New Delhi.

4. Annexure A-4 – True copy of the promotion list published by Controller General of Defence Accounts, Palam, Delhi Cantt., vide letter No.AN-XI/11154/2022/MTS, Clerk (Graduate) 18.11.2022.

5. Annexure A-5 – True copy of the Circular dated 22.03.2022 issued

by

DAD

Headquarters,

Delhi

Cantt., No.PERS/SAS/16501/GC&GMTS-AUD/2022/PROG.

6. Annexure A-6 – True copy of the letter No.AN/XI/11154/2017/MTS-CLK (Graduate) dated 03.07.2018 issued by Controller General of Defence Accounts.

7. Annexure A-7 – True copy of the Circular dated 01.07.2024 issued by the office of the Principal Accountant General (Audit-I), Odisha-Bhubaneswar.

8. Annexure A-8 – True copy of the Notice No.AN/VIII/8201/2/RR/Auditor/Amendment/2023 dated 14.08.2023 issued by the O/o.CGDA, Palam, New Delhi.

9. Annexure A-9 – True copy of the representation letter dated 13.09.2023 send by Applicant No.1.

10. Annexure A-10 – True copy of the letter No.AN/VIII/8201/2/Recruit./Misc/Vol-VI dated 28.03.2025 issued by O/o.CGDA Palam, New Delhi and covering letter No.AN/II/015/2025 dated 22.04.2025 issued by O/o.CDA, Chennai.

11. Annexure A-11 – True copy of the O.M.No.AB-14017/61/2008- Estt.(RR) dated 13.10.2015.

12. Annexure A-12 – True copy of the representation letter dated 06.11.2024 and 08.11.2024 send by Applicant No.1 & 2 respectively.

13. Annexure A-13 – True copy of the O.M.No.AB-14017/61/2008- Estt.(RR) dated 27.01.2016 issued by GoI, Ministry of Personnel & P.G and Pensions, DoPT.

14. Annexure A-14 – True copy of the AN/SAS/16502/MTS- CLK/2025/PROG dated 16.06.2025 issued by O/o.CGDA, Delhi.

15. Annexure A-15 – True copy of the Column No.11 of the Schedule vides Notice No.AN/VIII/8201/Clerk cum Typist/Amendment/2023 dated 14.08.2023.

16. Annexure A-16 – True copy of the Notification No.39016/10/79- Estt.(C) Government of India, Department of Personnel and Administrative Reforms dated 15.12.1979.

17. Annexure A-17 – True copy of the Rule 5(a) of Ex-Servicemen Re-employment in Central Civil Service and Post Rules, 1979 amended in the year 2012.

18. Annexure A-18 – True copy of the Office Memorandum No.36034/6/90-Estt.(SCT) issued by Government of India, Ministry of Personnel, P.G and Pensions dated 02.04.1992.

19. Annexure A-19 – True copy of the relevant pages of discharge book of Applicant No.1.

20. Annexure A-20 – True copy of the relevant pages of discharge book of Applicant No.2.

21. Annexure A-21 – True copy of the order dated 17.10.2013 of CAT, Principal Bench in O.A.No.1572/2013 – Mohinder Singh vs. Secretary.

22. Annexure A-22 – True copy of the interim order of the CAT, Bangalore dated 15.12.2021 in O.A.No.589/2021.

23. Annexure A-23 – True copy of the order of the CAT Bangalore dated 03.10.2023 in O.A.No.170/589/2021.

24. Annexure A-24 – True copy of the declaration of result pertaining to Clerk Grade Departmental Examination vide Letter No.AN/SAS/16502/MTS-CLK-NOV/2025/RESULT

dated 18.11.2025 issued by the office of CGDA, CENTRAD, Brar Square, Delhi Cantt. - 110 010.

25. Annexure A-25 – True copy of the Circular No.AN/SAS/16501/GC-AUD/2025/PROG dated 21.11.2025 issued by the O/o.CGDA, Brar Square, Delhi Cantt. - 110 010 pertaining to Auditor Grade Departmental Examination.

26. Annexure A-26 – True copy of the Circular No.AN/II/8009/Dept. Exam/2025 dated 25.11.2025 issued by the O/o.Controller of Defence Accounts No.618, Anna Salai, Teynampet, Chennai – 600 018.

27. Annexure A-27 – True copy of the relevant pages of O.M.No.AB- 14017/48/2010-Estt.(RR) dated 31.12.2010 issued by Government of India, Ministry of Personnel, PG & Pensions, DoPT, New Delhi.

28. Annexure A-28 – True copy of the Notice No.AN/VIII/8201/2/RRs/AAO/2024/Vol.1 dated 15.01.2026 issued by CGDA, Delhi Cantt.

29. Annexure A-29 – True copy of the Gazette Notification vide SRO 53 dated 11.08.2014 published by Ministry of Defence, Finance Division, New Delhi.

30. Annexure A-30 – True copy of the Circular No.AN/SAS/16200/SAS-1/CBT/2023/PROG dated 17.04.2023 issued by the office of CGDA Centrad, Brar Square Delhi Cantt. - 110 010.

31. Annexure A-31 – True copy of the relevant extract from the Manual of Establishment (2020) issued by the Accountant General (Audit), Telangana, Hyderabad.

32. Annexure R-1 - True copy of the Defence Accounts Department (Auditor) Recruitment Rules, 2009.

33. Annexure R-2 - True copy of the Defence Accounts Department (Auditor) Second Amendment Rules, 2016.

34. Annexure R-3 - True copy of the Defence Accounts Department (Auditor) Recruitment Rules, 2022 SRO 74 dated 30.05.2023.

35. Annexure R-4 - True copy of the DoPT O.M.No.AB- 14017/61/2008-Estt.(RR) dated 13.10.2015.

36. Annexure R-5 - True copy of the O/o.CGDA, Delhi Cantt., Letter No.AN/VIII/8201/Auditor/Amendment/2023 dated 14.08.2023.

37. Annexure R-6 - True copy of the DoPT O.M.No.AB- 14017/48/2010-Estt.(RR) dated 31.12.2010.

38. Annexure R-7 - True copy of the Defence Accounts Department (Auditor) Recruitment (Amendment) Rules, 2024 dated 30.07.2024.

39. Annexure R-8 - True copy of the Defence Accounts Department (Clerk) Recruitment Rules, 2009.

40. Annexure R-9 - True copy of the Defence Accounts Department (Clerk) Recruitment (Amendment) Rules, 2011.

41. Annexure R-10 - True copy of the Central Civil Accounts Service (Accountant Group C Post) Recruitment Rules, 2021.

42. Annexure R-11 - True copy of the DoPT O.M.No.AB- 14017/4/2021-Estt.(RR) dated 20.09.2022.

43. Annexure R-12 - True copy of the Hon'ble Supreme Court Judgment in Civil Appeal No.9746 of 2011 & 9747 of 2011.

44. Annexure R-13 - True copy of the DoPT O.M.No.36034/27/84- Esst., dated 02.05.1985.

45. Annexure R-14 - True copy of the Defence Accounts Department (Auditor) Recruitment (Amendment) Rules, 2024 dated 30.07.2024.

46. Annexure R-15 - True copy of the DoPT O.M.No.AB- 14017/48/2010-Estt.(RR) dated 31.12.2010.

47. Annexure R-16 - True copy of the DoPT O.M.No.AB- 14017/61/2008-Estt.(RR) dated 13.10.2015.

48. Annexure R-17 - True copy of the DoPT O.M.No.AB- 14017/4/2021-Estt.(RR) dated 20.09.2022.

49. Annexure R-18 - True copy of the Defence Accounts Department (Auditor) Recruitment Rules, 2022 SRO 74 dated 30.05.2023.

50. Annexure R-19 - True copy of the Hon'ble Supreme Court Judgment in Civil Appeal No.9746 of 2011 & 9747 of 2011. List of Annexures in O.A.No.180/00582/2025

1. Annexure A-1 - Copy of Aadhaar Card of the applicant.

2. Annexure A-2 - Copy of Notice No.AN/VIII/8201/2/RR/ Auditor/Amendment/2023 dated 14.08.2023 issued by the O/o.CGDA, New Delhi.

3. Annexure A-3 - Copy of applicant's representation through email dated 05.09.2023 addressed to CGDA Delhi vide email ID hqadmin8.dad@hub.nic.in.

4. Annexure A-4 - Copy of SRO 44 dated 30.07.2024 with regard to DAD (Auditor) Recruitment (Amendment) Rules, 2024 issued by Ministry of Defence.

5. Annexure A-5 - Copy of Circular No.AN/SAS/16501/GC- AUD/2025/PROG dated 21.11.2025 issued by the O/o.CGDA, Brar Square, Delhi Cantt. - 110 010.

6. Annexure A-6 - Copy of Circular No.AN/II/8009/Dept.Exam/ 2025 dated 25.11.2025 issued by the O/o.Controller of Defence Accounts No.618, Anna Salai, Teynampet, Chennai – 600 018.

7. Annexure A-7 - Copy of O.M.No.AB-14017/12/88-Estt.(RR) dated 25.03.1996 issued by Government of India, DoPT.

8. Annexure A-8 - Copy of order of Delhi High Court dated 17.10.2019 in the case of Rachin Mittal vs. Union of India in W.P.(C) No.4356/2019 & C.M.No.19343/2019.

9. Annexure A-9 - Copy of O.M.No.AB-14017/61/2008.(RR) dated 13.10.2015 issued by Government of India, Ministry of Personnel, PG & Pensions, DoPT, New Delhi.

10. Annexure A-10 - Copy of order dated 02.02.2015 issued by Hon'ble High Court of Delhi in the case of Rajesh Kumar Giri & Ors. vs. Union of India & Ors., in W.P.(C) No.4959/2014.

11. Annexure A-11 - Copy of extract clause 5.1.11 of the CAG Office Procedure Manual, 2025.

12. Annexure A-12 - Copy of Circular dated 15.01.2024 issued by IA & Accounts Department, O/o.the DG of Audit, Environment & Scientific Departments, Kolkatta.

13. Annexure A-12(a) - Copy of Circular No.Admin/Estt/Cont/2024- 25/37 dated 24.09.2024 issued by O/o.the Accountant General (Audit) Assam, Guwahatti.

14. Annexure A-13 - Copy of representation letter dated 28.11.2025 submitted by the applicant.

15. Annexure A-14 - Copy of interim order dated 08.12.2025 in O.A.No.308/2025 passed by this Tribunal.

16. Annexure A-15 - Copy of judgment dated 10.04.2019 passed by Hon'ble Supreme Court in Civil Appeal No.3792 of 2019 in the case of Pratibha Rani vs. Union of India.

17. Annexure A-16 - Copy of Clarification Letter No.AN/XI/11154/2017/MTS-CLK (Graduate) dated 03.07.2018 issued by Controller General of Defence Accounts, Delhi Cantt.

18. Annexure A-17 - Copy of relevant pages of O.M.No.AB- 14017/48/2010-Estt.(RR) dated 31.12.2010 issued by Government of India, Ministry of Personnel, PG & Pensions, DoPT, New Delhi.

19. Annexure A-18 - Copy of Notice No.AN/VIII/8201/2/RRsAAO/ 2024/Vol-1 dated 15.01.2026 issued by CGDA, Delhi Cantt.

20. Annexure A-19 - Copy of Gazette Notification vide SRO 53 dated 11.08.2014 published by Ministry of Defence, Finance Division, New Delhi.

21. Annexure A-20 - Copy of Circular No.N/SAS/16200/SAS- 1/CBT/2023/PROG dated 17.04.2023 issued by the office of CGDA, Centrad, Brar Square, Delhi Cantt. - 110 010.

22. Annexure A21 - Copy of relevant extract from the Manual of Establishment (2020) issued by the Accountant General (Audit), Telangana, Hyderabad.

23. Annexure R-1 - True copy of the O/o.CDA, Chennai Letter No.AN/II/8003/Dept.Exam/2025 to O/o.CGDA, Delhi Cantt., dated 02.01.2016.

24. Annexure R-2 - True copy of the DoPT O.M.No.AB- 14017/48/2010-Estt.(RR) dated 31.12.2010.

25. Annexure R-3 - True copy of the DoPT O.M.No.AB- 14017/61/2008-Estt.(RR) dated 13.10.2015.

26. Annexure R-4 - True copy of DoPT O.M.No.AB-14017/4/2021- Estt.(RR) dated 20.09.2022.

27. Annexure R-5 - True copy of the Defence Accounts Department (Auditor) Recruitment Rules, 2022 SRO 74 dated 30.05.2023.

28. Annexure R-6 - True copy of the Article 148 of Constitution of India.

29. Annexure R-6(A) - True copy of the Ministry of Finance, D/o.Expenditure O.M.No.1/1(1)/2025-E.II(B) dated 02.04.2025.

30. Annexure R-6(B) - True copy of the Ministry of Finance, D/o.Expenditure O.M.No.1/4(i)/2025-E.II(B) dated 06.10.2025.

31. Annexure R-7 - True copy of the Hon'ble Supreme Court Judgment in Civil Appeal No.9746 of 2011 & 9747 of 2011.

32. Annexure R-1 - True copy of the O/o.CDA, Chennai Letter No.AN/II/8003/Dept.Exam/2025 to O/o.CGDA, Delhi Cantt.

33. Annexure R-1(a) - True copy of the Article 309 Constitution of India.

34. Annexure R-1(b) - True copy of the provisional certificate issued by IGNOU in respect of applicant (Certificate No.0028073).

35. Annexure R-2 - True copy of the DoPT O.M.No.AB- 14017/48/2010-Estt.(RR) dated 31.12.2010.

36. Annexure R-3 - True copy of the DoPT O.M.No.AB- 14017/61/2008-Estt.(RR) dated 13.10.2015.

37. Annexure R-4 - True copy of DoPT O.M.No.AB-14017/4/2021- Estt.(RR) dated 20.09.2022.

38. Annexure R-4(a) - True copy of O/o.CGDA Letter No.AN/XI/11154/Exam CLK to Aud/2025-26 dated 14.01.2026.

39. Annexure R-5 - True copy of the Defence Accounts Department (Auditor) Recruitment Rules, 2022 SRO 74 dated 30.05.2023.

40. Annexure R-6(a) - True copy of the Ministry of Finance, D/o.Expenditure O.M.No.1/1(1)/2025-E.II(B) dated 02.04.2025.

41. Annexure R-6(b) - True copy of the Ministry of Finance, D/o.Expenditure O.M.No.1/4(i)/2025-E.II(B) dated 06.10.2025.

42. Annexure R-7 - True copy of the Hon'ble Supreme Court Judgment in Civil Appeal No.9746 of 2011 & 9747 of 2011. Original Application No.180/00583/2025

1. Annexure A-1 - Copy of Aadhaar Card of the applicants (Applicant Nos.1, 2 & 3).

2. Annexure A-2 - Copy of SRO 44 dated 30.07.2024 with regard to DAD (Auditor) Recruitment (Amendment) Rules, 2024 issued by Ministry of Defence.

3. Annexure A-3 - Copy of Circular No.AN/SAS/16501/GC- AUD/2025/PROG dated 21.11.2025 issued by the O/o.CGDA, Brar Square, Delhi Cantt. - 110 010.

4. Annexure A-4 - Copy of Circular No.AN/II/8009/Dept.Exam/ 2025 dated 25.11.2025 issued by the O/o.Controller of Defence Accounts No.618, Anna Salai, Teynampet, Chennai – 600 018.

5. Annexure A-5 - Copy of Circular dated 01.07.2024 issued by the office of the Principal Accountant General (Audit-I), Odisha- Bhubaneswar to O/o.CGDA, Palam Cantt., New Delhi.

6. Annexure A-6 - Copy of O.M.No.AB-14017/61/2008.(RR) dated 13.10.2015 issued by Government of India, Ministry of Personnel, PG & Pensions, DoPT, New Delhi.

7. Annexure A-7 - Copy of O.M.No.AB-14017/48/2010-Estt.(RR) dated 31.12.2010 issued by Government of India, Ministry of Personnel, PG & Pensions, DoPT, New Delhi.

8. Annexure A-8 - Copy of order dated 02.02.2015 issued by Hon'ble High Court of Delhi in the case of Rajesh Kumar Giri & Ors. vs. Union of India & Ors., in W.P.(C) No.4959/2014.

9. Annexure A-9 - Copy of promotion list vide letter No.AN- XI/11154/2022/MTS, Clerk (Graduate) dted 18.11.2022 published by Controller General of Defence Accounts, Palam, Delhi Cantt.

10. Annexure A-10 – Copy of extract clause 5.1.11 of the CAG Office Procedure Manual, 2025.

11. Annexure A-11 - Copy of Circular dated 15.01.2024 issued by IA & Accounts Department, O/o.the DG of Audit, Environment & Scientific Departments, Kolkatta & True copy of the Circular dated 24.09.2024 issued by O/o.the Accountant General (Audit) Assam, Guwahatti.

12. Annexure A-12 - Copies of representations submitted by the applicants addressed to the CGDA Delhi Cantt. - 110 010 and to the O/o.CDA, Anna Salai, Chennai – 18.

13. Annexure A-13 - Copy of letter No.AN/1015/X dated 09.12.2025 issued by PAO (ORs) DSC Kannur, Mill Road, Kannur, Kerala – 670 013 addressed to Applicant No.2 (Shri.Tinson Joseph).

14. Annexure A-14 - Copy of the C.A.T., Kochi interim order dated 08.12.2025 in O.A.No.308/2025.

15. Annexure A-15 - Copy of Letter No.AN/XI/11154/ 2017/MTS- CLK (Graduate) dated 03.07.2018 issued by Controller General of Defence Accounts, Delhi Cantt.

16. Annexure A-16 – True copy of the Notice No.AN/VIII/8201/2/ RRsAAO/2024/Vol.1 dated 15.01.2026 issued by CGDA, Delhi Cantt.

17. Annexure A-17 - Copy of Gazette Notification vide SRO 53 dated 11.08.2014 published by Ministry of Defence, Finance Division, New Delhi.

18. Annexure A-18 - Copy of Circular No.N/SAS/16200/SAS- 1/CBT/2023/PROG dated 17.04.2023 issued by the office of CGDA, Centrad, Brar Square, Delhi Cantt. - 110 010.

19. Annexure A-19 - Copy of relevant extract from the Manual of Establishment (2020) issued by the Accountant General (Audit), Telangana, Hyderabad.

20. Annexure R-1 - True copy of the O/o.CDA, Chennai Letter No.AN/II/8003/Dept.Exam/2025 to O/o.CGDA, Delhi Cantt.

21. Annexure R-2 - True copy of the DoPT O.M.No.AB- 14017/48/2010-Estt.(RR) dated 31.12.2010.

22. Annexure R-3 - True copy of the DoPT O.M.No.AB- 14017/61/2008-Estt.(RR) dated 13.10.2015.

23. Annexure R-4 - True copy of DoPT O.M.No.AB-14017/4/2021- Estt.(RR) dated 20.09.2022.

24. Annexure R-5 - True copy of the Defence Accounts Department (Auditor) Recruitment Rules, 2022 SRO 74 dated 30.05.2023.

25. Annexure R-6 - True copy of the Article 148 of Constitution of India.

26. Annexure R-6(A) - True copy of the Ministry of Finance, D/o.Expenditure O.M.No.1/1(1)/2025-E.II(B) dated 02.04.2025.

27. Annexure R-6(B) - True copy of the Ministry of Finance, D/o.Expenditure O.M.No.1/4(i)/2025-E.II(B) dated 06.10.2025.

28. Annexure R-7 - True copy of the Hon'ble Supreme Court Judgment in Civil Appeal No.9746 of 2011 & 9747 of 2011.

29. Annexure R-1 - True copy of the O/o.CDA, Chennai Letter No.AN/II/8003/Dept.Exam/2025 to O/o.CGDA, Delhi Cantt.

30. Annexure R-1(a) - True copy of the Article 309 Constitution of India.

31. Annexure R-2 - True copy of the DoPT O.M.No.AB- 14017/48/2010-Estt.(RR) dated 31.12.2010.

32. Annexure R-3 - True copy of the DoPT O.M.No.AB- 14017/61/2008-Estt.(RR) dated 13.10.2015.

33. Annexure R-4 - True copy of DoPT O.M.No.AB-14017/4/2021- Estt.(RR) dated 20.09.2022.

34. Annexure R-4(a) - True copy of O/o.CGDA Delhi Cantt., letter No.AN/VIII/8201/Auditor/Amendment/2023 dated 14.08.2023.

35. Annexure R-4(b) - True copy of O/o.CGDA Letter No.AN/XI/11154/Exam CLK to Aud/2025-26 dated 14.01.2026.

36. Annexure R-4(c) - True copy of Article 148 of the Constitution of India.

37. Annexure R-5 - True copy of the Defence Accounts Department (Auditor) Recruitment Rules, 2022 SRO 74 dated 30.05.2023.

38. Annexure R-6(a) - True copy of the Ministry of Finance, D/o.Expenditure O.M.No.1/1(1)/2025-E.II(B) dated 02.04.2025.

39. Annexure R-6(b) - True copy of the Ministry of Finance, D/o.Expenditure O.M.No.1/4(i)/2025-E.II(B) dated 06.10.2025.

40. Annexure R-7 - True copy of the Hon'ble Supreme Court Judgment in Civil Appeal No.9746 of 2011 & 9747 of 2011. _______________________________