The Central Board of Direct Taxes (CBDT) has issued an Office Memorandum dated 12 February 2026 releasing the Draft Inter-se Seniority List of IRS (IT) Officers in the grade of Assistant Commissioner of Income Tax (ACIT) for the year 2020 . The draft list has been prepared in accordance with the revised instructions of the Department of Personnel & Training (DoPT) and the Supreme Court judgment in K. Meghachandra Singh & Ors. vs. Ningam Siro & Ors. Draft IRS ACIT 2020 Seniority List Released by CBDT
The draft seniority list has been uploaded on the official IRS officers’ portal for comments and objections from concerned officers.
Legal and Procedural Background
As mentioned in the Office Memorandum , under the Indian Revenue Service Rules, 2015 (as amended in 2017), recruitment to the Junior Time Scale (ACIT/ADIT) is done in a 50:50 ratio between:
- Direct Recruitment through UPSC
- Promotion of Income Tax Officers (Group ‘B’) with minimum three years regular service
However, the determination of inter-se seniority between Direct Recruits and Promotees is governed by DoPT OM dated 13.08.2021, issued in compliance with the Supreme Court ruling in the K. Meghachandra Singh case.
The key principle now is that seniority is determined based on the year of actual appointment or joining, and not merely on the recruitment year or year of vacancy.
Important Clarification for 2020 Batch
The Office Memorandum clearly states that no Income Tax Officers were promoted on regular basis to the post of ACIT in the year 2020 .
Since only Direct Recruit ACITs were appointed/joined during 2020, the draft seniority list has been prepared accordingly.
This means that rotation of quota between direct recruits and promotees did not operate for 2020 due to non-availability of promotees.
Key Instructions to Officers
The CBDT has directed all Principal CCITs (CCAs) to circulate the draft list on notice boards and ensure it is accessible to concerned officers .
Officers included in the draft list may submit objections regarding:
- Name
- Date of Birth
- Civil Code
- Any discrepancy
Representations must be forwarded within 15 days, along with supporting authentic documents. If no objections are received within the stipulated time, the draft will be finalized and circulated.
Subject to Court Outcome
The draft seniority list is explicitly stated to be subject to the final outcome of the appeal in the Hariharan vs. Harshvardhan Singh Rao case pending before the Hon’ble Supreme Court, or any other related matter pending before Courts or CAT .
2020 Batch Seniority List Snapshot
As per the annexed list (pages 3 to 5 of the document) :
- The list contains 65 officers of the 2020 batch.
- Several officers have remarks such as Technical Resignation (TR) or Resigned with effect from specific dates.
- Each entry includes Name, Date of Birth, Civil Code, and Remarks.
The list reflects current service status as on 03.02.2026.
Why This Matters
Inter-se seniority directly affects:
- Future promotions (DCIT, JCIT, etc.)
- Posting preferences
- Eligibility for selection grade
- Career progression timelines
Therefore, officers are advised to carefully verify their details and submit representations, if required, within the stipulated period.
The release of the Draft Inter-se Seniority List of IRS (IT) ACIT 2020 Batch marks an important administrative step by CBDT in aligning cadre management with revised DoPT guidelines and Supreme Court jurisprudence. Officers concerned should review the draft list promptly and ensure any discrepancies are reported within the prescribed timeframe.
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