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of NCLAT allowed the appeal, remanding the case for reassessment. The Tribunal held that the tripartite agreement between the bank, homebuyers, and corporate debtor established a financial debt relationship, with the corporate debtor obligated to repay loans advanced by the bank. The court found the resolution professional's claim rejection erroneous, emphasizing that non-registration of mortgage does not negate secured creditor status. The decision affirmed homebuyers' right to file claims within 45 days of resolution plan approval, and determined the bank's claims merit reconsideration based on the specific contractual obligations outlined in the agreement.
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