https://www.taxtmi.com/caselaws?id=790606 Provident fund dues, together with pension and gratuity fund sums, are excluded from the liquidation estate under Section 36(4)(a)(iii) of the Insolvency and Bankruptcy Code and cannot be brought into the waterfall distribution under Section 53, even where no separate provident fund corpus was maintained. Procedural objections based on filing defects, delay, and the timing of EPF proceedings did not justify rejecting the claim, because the entitlement required substantive reconsideration on the merits. The impugned order was therefore set aside and the matter remitted for fresh examination in accordance with law. en-us Fri, 24 Apr 2026 00:00:00 +0530 Tue, 28 Apr 2026 07:29:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790606 Provident fund dues, together with pension and gratuity fund sums, are excluded from the liquidation estate under Section 36(4)(a)(iii) of the Insolvency and Bankruptcy Code and cannot be brought into the waterfall distribution under Section 53, even where no separate provident fund corpus was maintained. Procedural objections based on filing defects, delay, and the timing of EPF proceedings did not justify rejecting the claim, because the entitlement required substantive reconsideration on the merits. The impugned order was therefore set aside and the matter remitted for fresh examination in accordance with law. Case-Laws IBC Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790606