Suresh Yadav Vs Central Board of Direct Taxes Cbdt through Its Chairman Department of Revenue & Anr. — Delhi HC (2026) — LawSathi Research

Suresh Yadav Vs Central Board of Direct Taxes Cbdt through Its Chairman Department of Revenue & Anr. — Delhi HC (2026) — LawSathi Research

What the court decided

AI extract

Outcome

Dismissed

Issue for consideration

Whether an employee who has sought Voluntary Retirement (relieved from service on 26.01.2022, before the operative date of promotion) can claim Notional Promotion to the post of Principal CIT, given that promotion operates from the date of assuming charge.

Court's answer

An employee who has sought Voluntary Retirement (VRS), which is not akin to superannuation after completion of service, cannot subsequently seek Notional Promotion.

Ratio / Principle

Because the order dated 30.06.2023 provides that promoted officers will stand promoted from the date they assume charge, and the Petitioner had already proceeded on VRS with effect from 26.01.2022, the Petitioner could not have assumed charge and was therefore not promoted to the post of Principal CIT.

Key takeaways

The Tribunal had taken a plausible view in deciding O.A. No. 4028/2025, and that decision does not warrant interference by the High Court.ratio¶¶21

Detailed headnote1 paragraphs

Delhi High Court (Hon'ble Anil Kshetarpal and Hon'ble Amit Mahajan, JJ.), order dated 20.02.2026, DISMISSED W.P.(C) 2419/2026 whereby the petitioner, an Indian Revenue Service officer (1994 Batch) who had taken Voluntary Retirement and was relieved on 26.01.2022 while serving as CIT, Pune, challenged the Central Administrative Tribunal, Principal Bench order dated 29.10.2025 in O.A. No. 4028/2025. His name, though empanelled for the 2022 vacancies and cleared by the Appointments Committee of the Cabinet, had been omitted by the Competent Authority's order dated 30.06.2023 from the list of officers promoted to Principal CIT on the ground of his retirement on VRS. The High Court held that an employee who has sought VRS - which is not akin to superannuation - cannot thereafter seek notional promotion; and since promotions under the order dated 30.06.2023 operate from the date of assuming charge, the petitioner, already retired with effect from 26.01.2022, could not have assumed charge and hence was not promoted. Finding the Tribunal's view plausible, the Court declined interference and dismissed the petition along with pending applications. The exemption application (CM APPL. 11815/2026) was allowed subject to all just exceptions.

$~6

* IN THE HIGH COURT OF DELHI AT NEW DELHI

- W.P.(C) 2419/2026 & CM APPL. 11814/2026 SURESH YADAV .....Petitioner

Through: Mr. Ankur Chibber, Ms. Lolita D. Crasta & Mr. Parikshit Singh Bhati, Advs.

versus

CENTRAL BOARD OF DIRECT TAXES CBDT THROUGH ITS CHAIRMAN DEPARTMENT OF REVENUE & ANR.

.....Respondents Through: Mr. Piyush Beriwal, Ms. Ruchita Srivastava, Ms. Neha Kamboj & Mr. Dev Aaseri Advs. for R-2.

CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE AMIT MAHAJAN

O R D E R % 20.02.2026

CM APPL. 11815/2026 [ exemption ]

Allowed, subject to all just exceptions.

Application stands disposed of.

W.P.(C) 2419/2026 & CM APPL. 11814/2026

The present petition has been filed assailing the order dated 29.10.2025, passed by the learned Central Administrative Tribunal, Principal Bench, New Delhi, (hereinafter ‘ Tribunal ’) in O.A. No. 4028/2025.

Briefly stated, the Petitioner served as a member of the Indian Revenue Services (1994 Batch) and sought Voluntary Retirement which was accepted on 26.01.2022, while holding the post of Commissioner of Income Tax (CIT), Pune.

The Petitioner filed the above O.A., claiming that though he was eligible for Notional Promotion to the post of Principal CIT as his

This is a digitally signed order.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 25/02/2026 at 15:43:57

name was empanelled in the vacancies for the year 2022 and also cleared by the Appointments Committee of the Cabinet, however, the Competent Authority vide order dated 30.06.2023 has omitted Petitioner’s name from list of promoted candidates on the ground that the Petitioner was relieved from service on Voluntary Retirement on 26.01.2022.

Admittedly, the Petitioner sought Voluntary Retirement and was relieved from services on 26.01.2022. Once the employee has sought VRS, which is not akin to superannuation after completion of service, he cannot now turn around to seek Notional Promotion. Additionally, the order dated 30.06.2023, clearly records that the promoted officers will stand promoted from the date they assume charge and since, the Petitioner had already sought VRS with effect from 26.01.2022, the Petitioner could not have assumed charge and was thus not promoted to the post of Principal CIT.

Consequently, it emerges that a plausible view has been taken by the learned Tribunal, which does not warrant any interference by this Court.

Accordingly, the present petition is dismissed, along with pending application(s), if any.

ANIL KSHETARPAL, J

AMIT MAHAJAN, J

FEBRUARY 20, 2026/ “SK”

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 25/02/2026 at 15:43:57