# Employees Provident Fund Organization vs. Chhaya Gupta RP M/s Greater Kailash Hospitals Pvt. Ltd.

> NCLT judgment dated 2026-08-19. Citation: TCN-2026-NCLT-00954. The Employees' Provident Fund Organization (EPFO) filed an application seeking the admission…

- **Court:** NCLT
- **Order date:** 19 Aug 2026
- **Citation:** TCN-2026-NCLT-00954
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-indore/employees-provident-fund-organization-vs-chhaya-gupta-rp-ms-greater-kailash-hosp-dwj7m

## Summary

### Background

The Employees' Provident Fund Organization (EPFO) filed an application seeking the admission and priority payment of provident fund dues, including interest and damages, amounting to Rs.2,15,69,819/- from M/s Greater Kailash Hospitals Pvt. Ltd. (Corporate Debtor), which is undergoing CIRP. The EPFO argued that these dues are statutory, constitute a first charge on the Corporate Debtor's assets, and are excluded from the liquidation estate under the IBC. The Resolution Professional (RP), Chhaya Gupta, contended that the claims, particularly damages under Section 14B, were not fully admissible, required reconciliation with audited records, and could not be determined during the moratorium period. An erstwhile IRP had admitted a claim of Rs.67,05,609/- for collation,

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## Facts

The Applicant, Employees' Provident Fund Organization (EPFO), filed Interlocutory Application No. 448 of 2025 under Section 60(5) of the IBC read with Rule 11 of the NCLT Rules.

M/s Greater Kailash Hospitals Pvt. Ltd. ("Corporate Debtor") is an establishment registered under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952.

The Corporate Debtor was admitted into Corporate Insolvency Resolution Process ("CIRP") on 30.07.2024 by an Order passed in CP(IB)/03/2024.

Mr. Mangesh Vitthal Kekre was appointed as the Interim Resolution Professional ("IRP") for the Corporate Debtor.

A moratorium under Section 14 of the IBC came into effect from 30.07.2024.

The last date for submission of claims in the CIRP was 15.08.2024.

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## Issues and analysis

### Issue 1: Whether the sums claimed by the Applicant under Sections 7A, 7Q and 14B of the EPF Act stand …

**Ratio:** Provident fund dues, including principal, interest under Section 7Q, and damages under

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**Reasoning:** Section 36(4)(a)(iii) of the IBC explicitly excludes "all sums due to any workman or

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**Interpretation:** The IBC and EPF Act provisions, read conjointly, establish that provident fund

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**Application:** The Applicant's claim for provident fund dues, interest, and damages falls

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## Parties

- **Judges:** Brajendra Mani…; Man Mohan…
- **Appellants:** Employees…; Regional Provident…
- **Respondents:** M/s Greater…; Chhaya…
- **Other parties:** Committee of…; Mangesh Vitthal…
- **Advocates:** Darshana…; Neeraj Kuma…; +1 more

## Timeline

- **2024-07-30 — CIRP Admi…**: The Corporate Debtor, M/s Greater Kailash Hospitals Pvt. Ltd., was admitted into…
- **2024-08-15 — Last Date for Claim…**: The last date for submission of claims in the CIRP was fixed as per the public…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 60(5) — Adjudicating Authority for corporate persons](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-60)

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