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Judgment
This is an application praying for condonation of 13 days delay in filing of the appeal.
The appeal has been filed by Employees Provident Fund Organisation, Thane.
We find sufficient cause shown in paragraph 2(ii) for explaining the delay. Delay condoned.
Comp. App. (AT) (Ins.) No. 1411/2025
This appeal has been filed against an order dated 13.06.2025 passed by the adjudicating authority, by which I.A. No. 805/2025 filed by the appellant has been disposed of. In the I.A. No.805/2025, appellant made following prayers:
“a)That this Hon'ble Tribunal be pleased to condone the delay of 749 days in filing the Claim by the Applicant.
b)That this Hon'ble Tribunal be pleased to pass an order and direct the Resolution Professional to admit the entire claim of 9,63,305/- of the applicant filed on 19.03.2024 in Annexure A.
c)Any other order that this Hon'ble Tribunal may deem fit in the facts and circumstances of this case.”
Adjudicating authority in paragraph 2 has noted the claims and documents, on basis of which, the claim was raised. In paragraph 2 of the order, following has been observed:
“2.The Department has annexed letter dated 19.03.2024 regarding submission of the claim. Perusal of the claim reflects as follows:
| Dues | Period | Amount Rs. | Document |
| Dues of Provident Fund | 01/2019 to 06/2019. 04/2020 to 10/2021 | 28,918/-1,425/- | Copy of Area Enforcement Officer report dated 28.07.2023 |
| Damagesu/s 14B | 08/2015 to 05/2020 | 5,28,018/- | Copy of dues assessmentu/s 14B order dated 17.10.2023 |
| Interestu/s 7Q | 08/2015 to 05/2020 | 4,04,944/- | Copy of dues assessmentu/s 7Q order dated 17.10.2023 |
| Recovery Certificate (7A Dues) | 01/2019 to 06/2019 | 28,918/- | Recovery certificated dated 02.03.2023 |
| Short remittance | Nil | ||
| Total | 9,63,305/- |
Adjudicating authority relying on the judgments of this Tribunal on a statement made by the SRA that he shall be making payment of Rs.28,918/-as claimed under Section 7A has disposed of the application. Other claims were not being accepted, since they had arisen after the moratorium i.e., by orders dated 28.07.2023 and 17.10.2023. The CIRP had commenced on 12.10.2021.
We thus do not find any error in the order of the adjudicating authority disposing of the application by accepting the claim of Rs.28,918/- and not accepting the other claims which arose during the moratorium period. We thus do not find any ground to interfere with the order impugned. The appeal is dismissed.