CAT - ['Patna']
Employment and Labour LawAdministrative and Public Law

Technical resignation benefits require an express request in the resignation application.

MAHENDRA PRATAP SINGH vs Income Tax

CAT - ['Patna']JUDGMENT: September 30, 20263 MIN READSOURCE JUDGMENT
Technical resignation benefits require an express request in the resignation application.. MAHENDRA PRATAP SINGH vs Income Tax. CAT - ['Patna']. LawLens
THE ORIGINAL LAWLENS SUMMARY
01

Facts

The applicant joined the Income Tax Department on 3 March 2014 and had earlier applied for several posts, including a teaching post in Uttar Pradesh.

Source reference: para. 1–3, 8–13

He stated that he informed the Department of those applications shortly after joining and later obtained permission to attend counselling.

Source reference: para. 1–3, 8–13

After being selected as a Mathematics Teacher in Agra, he applied to be relieved with lien so that he could take up the post.

Source reference: para. 1–3, 8–13

The Department accepted his resignation and relieved him with effect from 28 April 2016.

Source reference: para. 1–3, 8–13

The applicant joined the teaching post the next day and subsequently sought to return to the Income Tax Department, claiming that his departure should have been treated as a technical resignation with lien.

Source reference: para. 1–3, 8–13

The Tribunal noted that he had not produced an application specifically requesting technical resignation and had not supplied information sought by the Department to process that request.

Source reference: para. 1–3, 8–13

He sought quashing of the resignation-acceptance order and a direction permitting him to rejoin with seniority and consequential benefits.

Source reference: para. 2
02

Issues

Whether the applicant’s resignation was required to be treated as a technical resignation, preserving his past service and lien, so as to entitle him to rejoin the Income Tax Department.

Source reference: para. 7, 9–13

Whether the applicant remained entitled to a lien and rejoining after the prescribed period had elapsed.

Source reference: para. 5–6, 14
03

Law Applied

The Tribunal relied on DoPT O.M. No. 13/24/92-Estt.(Pay-I), dated 22 January 1993, under which the benefit of past service on joining another Government appointment is subject to conditions including that the employee informed the department of the relevant application on joining, specifically requested that the resignation be treated as a technical resignation, and that the accepting authority was satisfied the application would have been forwarded through proper channel.

Source reference: para. 7

It also considered DoPT O.M. No. 28020/1/2010-Estt.(C), dated 26 December 2013, concerning lien: lien may generally be retained for two years after joining the new post, with a possible further year subject to the applicable requirements; a simple resignation, without the technical-resignation treatment, entails forfeiture of past service.

Source reference: para. 5–6

No statute or judicial precedent was identified as the basis of the decision.

Source reference: no citation
04

Reasoning

Although the applicant had informed the Department in 2014 of his applications and had sought permission and relief with lien in 2016, the Tribunal found that his applications did not specifically request acceptance of a technical resignation.

Source reference: para. 8–9, 12

The applicant also failed to produce a copy of any such request or to establish that the word “resignation” in the acceptance order had been entered in error.

Source reference: para. 10, 12–13

Although the Department asked him to provide information to support processing a technical-resignation request, the record did not show that he supplied it.

Source reference: para. 10, 12–13

The Tribunal therefore found insufficient evidence that the resignation satisfied the conditions for technical-resignation treatment.

Source reference: para. 10, 12–13

It further held that the claimed lien could not support rejoining after the applicable two- or three-year period had expired.

Source reference: para. 14
05

Holding

The Tribunal held that the applicant was not entitled to the relief sought.

It dismissed the OA, including the requests to set aside the resignation-acceptance order and to direct his rejoining with seniority and consequential benefits, with no order as to costs.

Source reference: para. 15–16
CAT - ['Patna']

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MAHENDRA PRATAP SINGHvsIncome Tax

CAT - ['Patna'] · September 30, 2026

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