Acceptance of transfer on loan basis precludes subsequent claims for regularization under withdrawn inter-charge transfer policies.

The applicant was appointed as a Multi-Tasking Staff (MTS) through the SSC and joined the Office of the Principal Chief Commissioner of Income Tax (Pr. CCIT), Ahmedabad, Gujarat

On October 10, 2019, she applied for an Inter-Charge Transfer (ICT) to the U.P. (West) Region under the prevailing 1990 compassionate transfer policy

No No-Objection Certificate (NOC) was issued by the competent authority for this request

Subsequently, the Department issued new policies on February 12, 2020, and December 22, 2020, which withdrew the permanent ICT policy and introduced "Transfer on Loan basis" for a maximum tenure of five years (3+2)

In 2021, the applicant applied for transfer under this new "loan basis" policy, was relieved from Ahmedabad in 2022, and joined the Agra office

The respondent issued an impugned order dated February 6, 2026, directing her to report back to her parent cadre in Ahmedabad upon the expiry of her extended loan tenure

The applicant challenged this order, seeking to remain in Kanpur/Agra permanently

1. Whether the applicant is entitled to the benefit of the erstwhile 1990 ICT policy despite subsequently applying for and accepting a transfer under the 2020 "loan basis" policy.

2. Whether the impugned order directing the applicant to return to her parent cadre after the expiry of the maximum loan tenure is valid.

The court applied the CBDT Inter-Charge Transfer policies established via letters dated May 14, 1990, February 12, 2020, and December 22, 2020.

The 1990 policy allowed permanent transfers on compassionate grounds subject to seniority loss, while the 2020 policy replaced this with a "loan basis" transfer for a maximum of five years, after which the official must revert to their home region.

The court also considered the principle of "approbate and reprobate," distinguishing the applicant's case from precedents like Rakesh Bahadur v. Union of India and Ajay Rani v. Union of India, which directed consideration of pending 2019 applications.

The Tribunal noted that while the applicant initially applied under the 1990 policy in 2019, that request did not result in an NOC and was effectively superseded when she filed a fresh application in 2021 under the "loan basis" policy.

By opting for the 2020 policy and joining the recipient region (Agra) on loan terms, the applicant accepted the condition that the transfer was temporary and mandated reversion to the parent cadre.

The court found that the applicant’s change in marital status after joining Agra did not grant her a right to permanent absorption, as her current posting was strictly governed by the "loan basis" rules which she had voluntarily entered into.

The direction to join her parent cadre upon the expiry of the five-year loan tenure (April 30, 2026) was found to be legal and reasonable.

The Original Application was dismissed at the admission stage, and the operation of the impugned order dated February 6, 2026, remained intact.