Central Board of Trustee through Assistant Provident Fund Commissioner, Delhi (North) v. M/S Aero Club
Case brief
What is this about?
EPFO/Central Board of Trustees petition (W.P.(C) 4668/2018, Delhi High Court, Manoj Kumar Ohri J., 19.03.2026) against EPF Appellate Tribunal order dated 13.02.2017 in ATA No. 592(4)2013 concerning Section 14B damages of Rs.1,31,77,950/- (period 08/1992–04/2007) and Section 7Q interest of Rs.41,08,537/- (period 07/1997–04/2007) under the Employees’ Provident Funds & Miscellaneous Provisions Act, 1952 levied on M/s Aero Club for delayed deposits; PF Code allotted vide coverage letter dated 14.03.2000 (application 30.01.1997); Tribunal had held pre-14.03.2000 deduction/payment infeasible; High Court set aside the Tribunal order and remanded for fresh consideration on incentive-period applicability (three years) and delay from 1995 to 1997, merits left open, listing 30.03.2026.
What did the court decide?
Petition disposed of: impugned Tribunal order dated 13.02.2017 set aside; matter remanded to the Employees Provident Fund Appellate Tribunal for fresh consideration, to be listed in the first instance on 30.03.2026; all contentions left open with no expression of opinion on merits.