UPSC Approves Ad Hoc ACIT Service for STS Promotion in a major decision benefiting Promotee Assistant Commissioners of Income Tax (ACIT) belonging to batches 2014 to 2019. Through its letter dated 07 July 2026, the Union Public Service Commission (UPSC) has approved counting the ad hoc service rendered by these officers as regular service solely for the purpose of promotion to the Senior Time Scale (STS). This long-awaited decision is expected to remove a significant hurdle in the career progression of hundreds of Promotee Officers.
What Has UPSC Approved?
The UPSC has conveyed its approval, as a one-time measure, to treat the ad hoc service rendered by Promotee Officers in the grade of ACIT (Junior Time Scale) as regular service for the limited purpose of counting qualifying service for promotion to Senior Time Scale (STS).
The approval specifically applies to Promotee ACIT batches from 2014 to 2019 and has been communicated to the Ministry of Finance, Department of Revenue.
However, the Commission has clarified that the approval is subject to the observations and conditions mentioned in the DoPT ID Note dated 28 April 2026.
Why Was UPSC Approves Ad Hoc ACIT Service for STS Promotion Necessary?
For several years, the Income Tax Department faced delays in conducting regular Departmental Promotion Committees (DPCs). Consequently, many Income Tax Officers were promoted as ACITs on an ad hoc basis to meet administrative requirements.
Although these officers performed the duties of Assistant Commissioners for several years, their ad hoc service was ordinarily not counted towards eligibility for further promotion because of the existing DoPT policy. As a result, many officers suffered delays in becoming eligible for promotion to the Senior Time Scale.
The latest UPSC approval addresses this long-pending issue for the affected batches.
Background of the Long-Pending Issue
The issue dates back to the ad hoc promotions granted between 2014 and 2019 due to delays in regular DPCs and litigation affecting promotions.
The Income Tax Gazetted Officers’ Association (ITGOA) repeatedly represented before CBDT, the Department of Revenue and other authorities that officers should not be penalized for administrative delays beyond their control.
Several association communications highlighted that the officers had already completed years of satisfactory service as ACITs and therefore sought counting of ad hoc service for STS promotion.
General DoPT Position on Ad Hoc Service
Under the general policy of the Department of Personnel & Training (DoPT), ad hoc appointments are temporary arrangements.
Normally:
- Ad hoc service does not confer seniority.
- Ad hoc appointment does not create a right to regular appointment.
- Ad hoc service is generally not counted for eligibility for higher promotion.
Therefore, the present approval is an exception granted as a one-time relaxation considering the unique circumstances in the Income Tax Department.
Earlier Decision on Counting Ad Hoc Service
The issue of counting ad hoc service has been examined by courts and tribunals on several occasions.
Mukundan v. Union of India
In this case, the Central Administrative Tribunal permitted counting of uninterrupted ad hoc service under the facts of that case. The Kerala High Court upheld the Tribunal’s decision, and the Supreme Court declined to interfere.
This judgment has frequently been referred to in service law matters concerning long periods of ad hoc service.
Impact of UPSC Approves Ad Hoc ACIT Service for STS Promotion
The UPSC decision is expected to have several important consequences.
- Earlier completion of qualifying service for STS.
- Relief from career stagnation.
- Better parity with Direct Recruit officers for the limited purpose approved.
- Faster consideration by future DPCs.
- Resolution of a long-pending promotional issue affecting Promotee ACITs.
At the same time, officers should note that the approval does not regularize ad hoc service for all service benefits. It is restricted only to counting qualifying service for STS promotion.
What Happens Next?
Following the UPSC approval, the Department of Revenue and CBDT are expected to issue consequential orders implementing the decision.
The affected officers will then become eligible for consideration by the appropriate DPCs, subject to the conditions prescribed by UPSC and DoPT.
Conclusion
UPSC Approves Ad Hoc ACIT Service for STS Promotion marks a significant policy decision for Promotee ACITs of batches 2014–2019. Since the delay in regular promotions was largely administrative, the one-time relaxation ensures that officers are not deprived of career progression because of circumstances beyond their control. The decision is expected to benefit a large number of officers awaiting promotion to the Senior Time Scale.
Frequently Asked Questions (FAQs)
Does this order regularize ad hoc ACIT service for all purposes?
No. The approval is limited to counting qualifying service for promotion to Senior Time Scale (STS).
Which officers are covered?
Promotee ACIT (JTS) officers belonging to batches 2014 to 2019.
Is this a permanent policy?
No. UPSC has clearly stated that it is a one-time measure.
Will CBDT issue a separate implementation order?
Yes. Consequential administrative orders are expected from the Department of Revenue/CBDT.
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Disclaimer: This article is based on a copy of the UPSC communication reviewed by Simple Income Tax along with other publicly available sources and is published solely for educational and informational purposes. While every effort has been made to ensure its accuracy, readers are advised to refer to the official orders and instructions issued by the Government, Department of Revenue, CBDT, UPSC, and DoPT for implementation. In case of any discrepancy, the relevant Government orders and instructions shall prevail.
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