# In the matter of Employees Provident Fund Organisation vs. IPE-NPV Insolvency Professionals Pvt. Ltd.

> NCLAT judgment dated 2026-03-11. Citation: TCN-2026-NCLAT-00046. The Employees Provident Fund Organisation (EPFO) filed an appeal against an order dated…

- **Court:** NCLAT
- **Order date:** 11 Mar 2026
- **Citation:** TCN-2026-NCLAT-00046
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclat-new-delhi/employees-provident-fund-organisation-vs-ipe-npv-insolvency-professionals-pvt-lt-25e8ac69

## Summary

### Background

The Employees Provident Fund Organisation (EPFO) filed an appeal against an order dated 13.08.2025 passed by the adjudicating authority in I.A. (IBC) 3126/MB/2025. The EPFO sought directions to the IRP to consider their claim for Rs. 6,08,927/- as statutory PF dues with priority over other debts.

## Facts

The Employees Provident Fund Organisation (EPFO) filed an appeal against an order passed by the adjudicating authority.

The EPFO sought directions to the IRP to consider their claim for statutory PF dues.

The adjudicating authority dismissed the EPFO's application.

The NCLAT granted the appellant 15 days to file its claim in the prescribed form.

The IRP was directed to verify the claim on its merits.

The NCLAT clarified that it had not examined whether the Applicant could have passed any order u/s 7A, 7Q and 14B of PF Act after commencement of CIRP.

The resolution plan had already been approved on 30.01.2026.

The NCLAT dismissed the appeal.

## Issues and analysis

### Issue 1: Whether the adjudicating authority erred in dismissing the EPFO's application for consideration of …

**Ratio:** The adjudicating authority rightly observed that the claim filed by the appellant was not

…

**Reasoning:** The NCLAT agreed with the adjudicating authority's observation and found no fault in

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**Interpretation:** The NCLAT interpreted that a claim for statutory PF dues must be based on an

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**Application:** The NCLAT applied this interpretation to the facts of the case and concluded

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## Parties

- **Judges:** Ashok Bh…; Barun M…
- **Appellants:** Employees…
- **Respondents:** IPE-NPV Insolvency…
- **Other parties:** Narendra…
- **Advocates:** Kaushal G…; Narendra…

## Timeline

- **2025-08-13 — Order by Adjudicating…**: Order passed by the adjudicating authority in I.A. (IBC) 3126/MB/2025, against which the…
- **2026-01-30 — Resolution Plan…**: The resolution plan was…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 36(4) — Liquidation estate](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-36)

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