CGIT2 Delhi Order dated 14.08.2026 passed in EPF Appeals on 14 August 2026

BEFORE CENTRAL GOVERNMENTINDUSTRIAL TRIBUNAL CUM LABOUR COURT, No. 2 DELHI; Appeal No. D-2/36/2022

M/s. IPSAA Holding Pvt. Ltd.

…..Appellant Through:- Dr. M.K. Pandey, ld. counsel for the appellant.

Vs.

RPFC/APFC, Gurugram East

…Respondent Through:- Sh. Chakradhar Panda, ld. counsel for the Respondent. Order Dated:-14.08.2026

Arguments have been heard in part. Entire case of the appellant rest upon the premise that the assessing officer has not considered his submission and has taken the different allowances paid to the employees in one category i.e. ‘Special allowance’ and assessed the dues. Though, on perusal of the record, it has been observed that the ‘Special allowance’ as mentioned by the Enforcement Officer in his report dated 16.01.2020, if taken as basic wages then the amount becomes more than Rs.15,000/- and the employee becomes ‘excluded employee’.

Further, there is no record available in the trial court record produced by the respondent about the salary sheets from April, 2004 to January, 2019 onwards on which the assessment has been made by taking reference of the circular dated 14.03.2019 & 20.03.2019. Even the record does not have any original order passed under Section 7A of the Act and the enquiry report of Sh. Dinesh Kumar, E.O.

Respondent is directed to place the complete trial court record so that it would be easy to understand the facts. Matter be listed on 02.09.2026 for further arguments. Copy of this order be sent through email to both the parties.

(Atul Kumar Garg) Presiding Officer