# In the matter of Attukal Devi Institute of Medical Science Limited

> NCLT judgment dated 2026-01-05. Citation: TCN-2026-NCLT-00007. The Regional Provident Fund Commissioner-II filed an application under Section 60(5) of the…

- **Court:** NCLT
- **Order date:** 5 Jan 2026
- **Citation:** TCN-2026-NCLT-00007
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-kochi/attukal-devi-institute-of-medical-science-limited-26e56458

## Summary

### Background

The Regional Provident Fund Commissioner-II filed an application under Section 60(5) of the Insolvency and Bankruptcy Code, 2016, seeking priority for its claim of Rs. 3,15,17,942/- towards statutory contributions payable to employees.

## Facts

The Applicant, Regional Provident Fund Commissioner-II, claimed Rs. 3,15,17,942/- towards statutory contributions payable to employees.

The Respondent No.1, M/s Attukal Devi Institute of Medical Sciences Ltd, is undergoing Corporate Insolvency Resolution Process (CIRP).

The CIRP was initiated against the Corporate Debtor/Respondent No.1 based on a debt and default qua one Ayyappan Nair Raghavan Pillai.

The Adjudicating Authority admitted the Corporate Debtor into CIRP on 27.09.2024 and appointed an Interim Resolution Professional.

The Applicant filed a claim before the Respondent No.2/Resolution Professional, which was rejected on 23.08.2025.

…

## Issues and analysis

### Issue 1: Whether the claim of the Regional Provident Fund Commissioner-II can be admitted in the ongoing …

**Ratio:** Claims submitted after the approval of the

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**Reasoning:** Reopening or entertaining new claims after approval of the Resolution Plan would disrupt

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**Interpretation:** The IBC aims to provide a time-bound resolution process, and allowing claims

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**Application:** In this case, the Applicant's claim was submitted after the approval of the

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## Parties

- **Judges:** Shri. Vina…
- **Appellants:** Regional Provident…
- **Respondents:** M/s Attukal Devi…; CA Rajmo…
- **Other parties:** Dhanlaxmi…
- **Advocates:** John Ma…; A C Venu…

## Timeline

- **2024-09-27 — CIRP Init…**: Adjudicating Authority passed an order in CP(IBC)/22/KOB/2024 admitting the Corporate…
- **2024-09-29 — Public Annou…**: Respondent No.2 made a 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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