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2025 Supreme(Online)(CAT) 3269

IN THE INCOME TAX APPELLATE TRIBUNAL
‘B’ BENCH : BANGALORE
BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER
AND
SHRI SOUNDARARAJAN K., JUDICIAL MEMBER
ITA No. 2181/Bang/2024
Assessment Year : 2024-25
M/s. Kaleo Foundation,
No. 20, 1st Floor, 2nd Cross,
Lavender Lane,
D.R. Bendre Layout,
Kothanur P.O.,
Bangalore – 560 077.
PAN: AADTK9520C
Vs.
The Commissioner
of Income Tax
(Exemptions),
Bangalore.
APPELLANT RESPONDENT
Assessee by : Shri T.P. Paul, CA
Revenue by : Smt. S. Praveena, CIT-DR
Date of Hearing : 19-12-2024
Date of Pronouncement : 26-02-2025

Advocates:
Shri Shishira Amarnath, Shri M. Rajakumar, Shri Vikram Huligol, Shri Karthik Natesh

Transfer of government employees is a condition of service, but appointments to cadre posts must comply with statutory rules to avoid illegality.

Headnote:(A) Indian Forests Service (Cadre) Rules, 1966 - Rules 8 and 9 - Transfer of IFS officer - Applicant challenged transfer order citing illegality in appointing a non-cadre officer to a cadre post - Court found that the transfer was justified as the applicant completed the minimum tenure of two years, but quashed the posting of the non-cadre officer due to non-compliance with cadre rules. (Paras 5, 25, 26)

(B) Transfer of Government Employees - Transfer is a condition of service and does not confer a vested right to remain in a particular post - Judicial review of transfer orders is limited to cases of mala fides or violation of statutory provisions. (Paras 11, 12)

Facts of the case:
The applicant, an IFS officer, was transferred from a cadre post to another cadre post, while a non-cadre officer was appointed to his previous position. The applicant contended that this was illegal as per cadre rules.

Findings of Court:
The transfer of the applicant was upheld as he had completed the required tenure, but the appointment of the non-cadre officer was quashed due to procedural violations.

Issues: The main issues were the legality of the transfer and the appointment of a non-cadre officer to a cadre post.

Ratio Decidendi: The court ruled that while transfers are a normal condition of service, the appointment of a non-cadre officer to a cadre post must comply with specific rules, which were not followed in this case.

Result: The OA is partly allowed; the transfer of the applicant is upheld, but the posting of the non-cadre officer is quashed.

ORDER

PER: JUSTICE B.K. SHRIVASTAVA, MEMBER (J)

This O.A has been filed on 04.02.2025, against the order Annexure A/3 dated 03.02.2025 by which the applicant has been transferred and the Respondent No. 4 has been posted in place of the applicant. The relief claimed in the para 8 of the O.A are, as under:-

“a) Set aside the order dated 03.02.2025 bearing no. e-DPAR 12 SFP 2025 passed by Respondent No.1 (Annexure-A-3) transferring the Applicant from the post of Deputy Conservator of Forests, M.M. Hills Wildlife Division, Kollegal, Karnataka to Deputy Conservator of Forest, Headquarters, Bengaluru and posting Respondent no.4 to the post of Deputy Conservator of Forests, M.M. Hills Wildlife Division, Kollegal, Karnataka as illegal.

b) Pass such other orders as this Hon'ble Tribunal may deem fit in the facts and circumstances of the case, including the award of the costs of this application, in the interest of justice and equity.”

2. The impugned order Annexure A/3 has been issued on 03.02.2025 stated in:-

“Dr. Santosh Kumar G, IFS (KN:2016), Deputy Conservator of Forests, M.M Hills Wildlife Division, Kollegal, is transferred with immediate effect and posted until further orders as Deputy Conservator of Forests (Head Quarters), Bengaluru, in the existing vacancy.

Sri Paramesha K, SFS, Deputy Conservator of Forests, KSFIC, Mangaluru, is transferred with immediate effect and posted until further orders as Deputy Conservator of Forests, M.M Hills Wildlife Division, Kollegal, vice Dr. Santosh Kumar G, IFS, transferred.”

3. It is not in dispute that the applicant Dr. Santosh Kumar G, IFS (KN: 2016), was posted as “Deputy Conservator of Forests, M.M Hills Wildlife Division, Kollegal” and he is an IFS officer. The Respondent No. 4 Shri Paramesha K, is a State Forest Officer was working as Deputy Conservator of Forests, KSFIC, Mangaluru. By the impugned order Anx. A/3, the Respondent No. 4 has been posted in place of the applicant and the applicant has been transferred from the present post by the impugned order.

4. In Indian Forests Service (Cadre) Rules, 1966 , the definition of the “Cadre officer” has been given in clause 2 (A) “means a member of Indian Forests Service”. “The Indian Forests Service (FIXATION OF CADRE STRENGTH REGULATION, 1966)” Annexure A/7 shows that in Karnataka the post of “Deputy Conservator of Forests (Wildlife)” is a “Cadre post”. It is also not in dispute that the applicant before issuing Annexure A/3 was posted upon a Cadre Post and by the impugned order he transferred upon the Cadre Post.

5. As per the applicant the impugned order at Annexure - A/3 is an illegal order. The cadre post should be given to the IFS officer. The Respondent No. 4 being a State Forests Service officer is not eligible and suitable officer to assume the post of Deputy Conservator of Forests (Wildlife) held by the applicant. It is also submitted that Respondent No.4 is recently posted to the post of Deputy Conservator of Forests on 30.07.2024. By issuing the impugned order and by appointing a non-cadre officer to a cadre post, the Respondent No. 1 has violated its own official memorandum dated 05.12.2024. The impugned order is in violation of Rule 8 and Rule 9 of the Cadre Rules. It is also submitted that the Hon’ble High Court of Karnataka passed the order dated 08/09/2020 in W.P. No. 147272/2020 (Annexure A/8) which is applicable in this case and therefore, the impugned order is liable to be set aside.

6. The Respondents No. 1, 2, & 3 filed their counter reply on 14.02.2025. It is submitted by the aforesaid respondents that the applicant served the present post from 10.08.2022 to 03.02.2025, which shows that he was posted for more than 2 years for the same post. The applicant has been transferred upon the cadre post in the public interest. No vested right is available to the applicant. The transfer is a condition of service. It does not adversely affect the status or emoluments or seniority of the applicant/employee. The competent authority is

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