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of NCLAT allowed the appeal and set aside the AA's order rejecting belated home-buyer claims. It held that the RP's affidavit and the Corporate Debtor's records, including the Information Memorandum, evidenced valid allotments and payments by the unit-holders, which the RA and CoC were obliged to consider despite filing delays and prior CoC approval of a plan. The Tribunal found the claims verifiable on the record and required them to be treated in the resolution plan; accordingly the AA's rejection could not be sustained. The matter is remitted for consideration of the said claims in accordance with the RP's submissions and applicable insolvency law.
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