# In the matter of EPFO, Kandivali vs. Kailash Shah

> NCLAT judgment dated 2026-04-09. Citation: TCN-2026-NCLAT-00117. The Employees Provident Fund Organisation filed an appeal against an order passed by the…

- **Court:** NCLAT
- **Order date:** 9 Apr 2026
- **Citation:** TCN-2026-NCLAT-00117
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclat-new-delhi/epfo-kandivali-vs-kailash-shah-e73872f5

## Summary

### Background

The Employees Provident Fund Organisation filed an appeal against an order passed by the NCLT, Mumbai Bench, which dismissed I.A No. 3257 of 2025 filed by the Appellant. The appellant sought a direction to admit their claim of Rs. 1,12,35,162/-.

## Facts

The Employees Provident Fund Organisation filed an appeal against the order dated 28.11.2025 passed by the NCLT, Mumbai Bench.

The NCLT, Mumbai Bench dismissed I.A No. 3257 of 2025 filed by the Appellant.

The appellant sought a direction to admit the claim for amount of Rs. 1,12,35,162/-.

The Adjudicating Authority rejected the claim because the assessment was made after the insolvency commencement date.

The insolvency commencement date was 06.09.2024.

The Tribunal relied on previous judgments where claims based on assessments after the insolvency commencement date were rejected.

The Tribunal stated that after initiation of moratorium no assessment proceedings can be continued by EPFO which is prohibited.

## Issues and analysis

### Issue 1: Whether the Adjudicating Authority erred in rejecting the claim of the Employees Provident Fund …

**Ratio:** The Adjudicating Authority did not err in rejecting the claim because the assessment was

…

**Reasoning:** The Tribunal relied on previous judgments where claims based on assessments after the

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**Interpretation:** The assessment orders passed after the insolvency commencement date cannot be

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**Application:** The Tribunal applied the principle that claims based on assessments after the

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## Parties

- **Judges:** Ashok Bh…; Barun M…
- **Appellants:** Employees…
- **Respondents:** IT Source…; Kailash Shah…
- **Other parties:** Kailash…; Employees…
- **Advocates:** Kaushal G…; Mrinal S…; +3 more

## Timeline

- **09.04.2026 — Order…**: Application praying for condonation of delay of 15 days in filing of the appeal. Delay…
- **28.11.2025 — NCLT Ord…**: Order passed by the NCLT, Mumbai Bench by which I.A No. 3257 of 2025 filed by the…

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