Friday, June 5, 2009

Circular letter No.ltef/09/2009


        Manishinath Bhawan A/2/95 Rajouri Garden,New Delhi. 110 027. email:

Telefax. 2510 5321; 6543 1807


President: K.P. Rajagopal.                                    Secretary General: Ashok B Shalunke.


Dated 5th June, 2009

Dear Comrade,


                                    Departmental Examinations. Date of effect.


            The result of the Departmental Examination for ITOs and Inspectors has been released.  In the case of the Examination for Inspectors, as you are aware, we had been demanding that the pass percentage should be reduced to 45% in view of the decision taken last year by the Board in respect of ITOs Examination where the percentage marks for passing the said examination was reduced from 60 to 50.  We had also pointed out that under the new examination scheme, the pass percentage has been prescribed at 45% and in all fours the acceptance of our demands would be logical and right.  However, the Board stood with its earlier decision and did not concede this legitimate demand.  During the discussion, the DG(Admn) indicated that the Board would instead of reducing the pass percentage grant grace mark this year as it would be difficult to reverse its earlier decision.  We were under the impression that the Board would at least grant 5 marks in each Law Paper I, II and Book keeping.  We are not aware whether this understanding has been in fact implemented or not. 


            In the meantime, we have been informed by many Circles that the result for the Inspectors examination had been very poor this year. Before we take up this issue further, we would like to know the following information from you. Kindly treat this as important as often we do not get the needed data with the result we are not in a position to pursue the issue to its logical conclusion.  We want to know as to how many candidates did write the examination this year and of which how many wrote in the above three papers. i.e I.T Law I, II and Book keeping and how many did pass in those papers as also how many did pass the whole examination this year.  Kindly send this information by e mail or sms and also by post immediately as delay in the matter would bring about a fait accompli situation and the Board would not do anything to alleviate the difficulties. 


            We also send herewith a copy of the Directorate instruction issued in respect of the date of effect of the examination.  The Board has reversed its earlier decision that the last date of examination would the date for which advance increments are to be granted citing certain decision of the Court.  The Court decision has come about only for the reason that the Department had not indicated before the Court that they had issued the instruction on the effective date of examination in 1964 itself and there is no case for the applicant in this regard.  The failure on the part of the administration has resulted in the general application of a natural rule in the absence of the presentation of this decision by the Chief Commissioner of Income tax Orissa and later by the Board.  However, the redeeming factor in the present order is that a deeming effect has been given and if the declaration of results is delayed the same will be deemed to have been published on the Ist day of the Calendar year.  In other words, the date of effect of the examination henceforth will be the date of declaration of the results or Ist January of the next Calendar year in which the examination has been conducted whichever is earlier.  The loss for the employees will be in respect of grant of advance increment, which would not be available henceforth from the last date of the examination but only from the date of declaration of the result or Ist January, next calendar year whichever is earlier.  The Charges in which the DPC has been held up, the said instruction would pave the way for holding the DPC and consequent promotion. 


            Our last circular letter i.e. ITEF/08/2009 has not been placed on the website.  It has been e mailed to all of you on our common e mail domain of whose pass word has already been communicated to all of you.  Kindly go through the same and send your considered views to the CHQ on the cadre review proposal immediately to formulate our draft submission for the consideration of the CWC meeting at Daman on 18th and 19th June, 2009.


            With greetings,


Yours fraternally,

Ashok Salunkhe.

Secretary General

Copy of the Directorate's letter dated 22.05.2009 is enclosed.


Directorate of Income Tax (IT)

Central Board of Direct Taxes

Department of Revenue

Ministry of Finance

New Delhi 110001


Dated :22.05.2009

F.No. OA-542/1995/CAT Cuttak/2002/DIT



            All Cadre Controlling Chief Commissioners of Income Tax,

            All CIT ( Incharge of exam) (By name)


Madam/ Sir

                                    Sub: Effective date of passing of Examinations- Instruction reg.


            In terms of CBDT Instructions F.No. A-32013/3/2000- Ad-VI dated. 18.07.2000, the date of passing Examination is reckoned from the last date of the Examination..

2.         The matter has been reconsidered in the light of decision of the Hon'ble orissa High Court in W.P.(C) .No. 224 of 2003 Dt. 31.10.2008 in the case of Union of India & Ors. Vs. Kishore Chandra Mohanthy & Ors. In the said judgement  Hon'ble Orissa High Court has also referred to the decision of the Hon'ble Supreme Court in UPSC Vs. Ajaya Kumar Das & Others [Civil Appeal No.6295 of 2001 dt. 10.09.01]

3.         Accordingly, it has been decided that henceforth, the effective date of passing Examination shall be the date of declaration of the result by the Directorate of Income Tax (IT) In the Case of ITO/ITI Examination. and by the CCIT/CIT (In-charge Examination.) in the case of MS Examination..

4.         However, in a case where the Examination is held in a particular calendar year and the result thereof is declared in any subsequent calendar year, the effective date of passing the Examination shall be deemed to be the 1st of January of the calendar year in which the result has been declared.

5.         The above instruction shall operate prospectively 1.e with effect from Departmental Examination-2008 onwards.


          Yours faithfully           



Asst.  Director of Income Tax (Examn.)

New Delhi