https://www.taxtmi.com/caselaws?id=790770 A claim based on an Area Enforcement Report prepared after commencement of CIRP and after the moratorium came into force was held not admissible where liability under the provident fund regime had not been crystallised under Section 7A before the claim was filed. The Tribunal applied its earlier view on the same class of AEOR-based claims and noted the belated filing, concluding that proceedings initiated during the moratorium could not be pursued for admission of the claim. Interference with the impugned order was declined. en-us Tue, 28 Apr 2026 00:00:00 +0530 Thu, 30 Apr 2026 07:19:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790770 A claim based on an Area Enforcement Report prepared after commencement of CIRP and after the moratorium came into force was held not admissible where liability under the provident fund regime had not been crystallised under Section 7A before the claim was filed. The Tribunal applied its earlier view on the same class of AEOR-based claims and noted the belated filing, concluding that proceedings initiated during the moratorium could not be pursued for admission of the claim. Interference with the impugned order was declined. Case-Laws IBC Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790770