Employees’ Provident Fund ... vs Mr. Naveen Khandelwal Liquidator Irp Of ...

IN THE MATTER OF: Employees' Provident Fund Organization, Regional Provident Fund Commissioner, Regional Office 7 Race Course Road, Indore (MP) ...Appellant(s)

Versus

Naveen Khandelwal Liquidator of Oxygen Lifeline Retail Pvt. Ltd. ...Respondent(s)

Present: For Appellant(s) : Mr. B.B. Pradhan, Advocate.

For Respondent(s) : None.

ORDER

(Hybrid Mode)

24.04.2026 I.A. No. 2530 of 2026: This is an application praying for

condonation of delay of 14 days delay in filing the Appeal. Appeal is filed by

the Employees Provident Fund Organization, Regional Office, Indore. Ld.

Counsel for the Appellant submitted that after receiving of the order same was

forwarded to panel counsel to file the Appeal and some time was taken in

preparing the Appeal. We find sufficient cause to be shown. Delay is

condoned.

Heard Ld. Counsel for the Appellant.

This Appeal has been filed against the order passed by the Adjudicating

Authority dated 07.01.2026 by which IA No. 367/MP/2024 filed by the

Appellant has been rejected. Appellant has filed the I.A. seeking direction to

accept the claim of the Appellant. The Adjudicating Authority heard the

parties and took the view that the claim which is filed by the Appellant was based on assessment made after the commencement of liquidation

proceedings. Liquidation commencement date was 22.09.2022 and the claims

were all basis of subsequent orders, Adjudicating Authority relying the

Judgment of this Tribunal took the view that the claim cannot be accepted.

In para 13 to 16 following was observed:

13. Recently, on 29.08.2025, the NCLAT, Principal Bench (New Delhi) in The Regional P.F. Commissioner, EPFO Vs. Alok Kailash Saksena Liquidator of Gujarat Foils Ltd. and Anr. (Company Appeal (AT) (Insolvency) No. 807 of 2025) held that only claims in existence as on the liquidation commencement date and filed within the prescribed period are entertainable.

14. Further, the Hon'ble NCLAT Principal Bench, in Employees Provident Fund Organisation, Nashik vs. Girish Siriram Juneja & Anr., in Company Appeal (AT) (Insolvency) No. 693 of 2025 and I.A. No. 2676 of 2025, made certain observations which are relevant and applicable to the present case. The relevant portions of the said order passed by the Hon'ble NCLAT are reproduced below:

6. Any claim which arises after liquidation commencement date cannot be entertained by the Liquidator as per the statutory scheme under insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016. Claim under 7Q and 14B arose only on 23.10.2023 i.e. subsequent to liquidation commencement date. The Adjudicating Authority did not commit any error in not accepting the said claim. We, thus, do not find any ground Company Appeal (AT) (Ins.) No.693 of2025 to interfere in the order rejecting claim filed by the Appellant. There is no merit in the appeal. Appeal is dismissed.

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15. Further, the Hon'ble NCLAT Principal Bench m The Assistance Provident Fund Commissioner (Legal), EPFO Vs. Chandra Prakash Jain, Liquidator of Khushi Foods Limited (Company Appeal (AT) (Insolvency) No. 1743 of 2024), wherein held that any claim made subsequent to the liquidation commencement on the basis of assessments subsequent to the liquidation commencement date cannot be entertained and upheld the decision· of the liquidator who rejected the claim.

16. In the present case, the liquidation order was passed on 22.09.2022. It is noted that the claim was submitted before the Liquidator belatedly, subsequent to the last date prescribed for submission of claims. The said claims are based on assessment orders issued by the EPFO on 04.12.2023, all of which were passed after the commencement of liquidation. It is therefore evident that the assessments in question were made during the year 2023, almost a year of the liquidation commencement date. ""

We are of the view that the decision of the Adjudicating Authority is in

consonance law laid down by this Tribunal and the claim, basis of assessment

post liquidation cannot be admitted. We do not find any error in the impugned

order.

The Appeal is dismissed.

[Justice Ashok Bhushan] Chairperson

[Barun Mitra] Member (Technical) Abhishek/md

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