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    <title>Registered homebuyer claims in CIRP records survive delay when notice is absent and allotment details are documented.</title>
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    <description>Belated homebuyer claims reflected in the corporate debtor&#039;s records were not defeated by delay where the Resolution Professional showed no notice to the claimants, their registered agreement to sell and allotment details were available in the virtual data room, and the CIRP overlapped substantially with the Covid period; the claim was ordered to be admitted by addendum to the resolution plan. The Tribunal further held that purchasers with a registered agreement and recorded payment history were genuine homebuyers, not speculative investors, and therefore belonged in Category A of the plan. As the rival claimant sought refund with interest on assured-return reservation letters, the appellants were treated as having the superior claim and the impugned order was set aside.</description>
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    <pubDate>Fri, 03 Jul 2026 08:49:55 +0530</pubDate>
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      <title>Registered homebuyer claims in CIRP records survive delay when notice is absent and allotment details are documented.</title>
      <link>https://www.taxtmi.com/highlights?id=101329</link>
      <description>Belated homebuyer claims reflected in the corporate debtor&#039;s records were not defeated by delay where the Resolution Professional showed no notice to the claimants, their registered agreement to sell and allotment details were available in the virtual data room, and the CIRP overlapped substantially with the Covid period; the claim was ordered to be admitted by addendum to the resolution plan. The Tribunal further held that purchasers with a registered agreement and recorded payment history were genuine homebuyers, not speculative investors, and therefore belonged in Category A of the plan. As the rival claimant sought refund with interest on assured-return reservation letters, the appellants were treated as having the superior claim and the impugned order was set aside.</description>
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