The Central Board Of Trustees vs M/S. Saket College Of Arts, Commerce And ...
Judges (1)
Case Significance
The Central Board Of Trustees vs M/S. Saket College Of Arts, Commerce And ... is a Bombay High Court decision dated December 16, 2025 (citation: ik-199746324). The EPFO challenged an order of the Provident Fund Appellate Tribunal that had set aside a Section 7A determination finding artificial salary splitting by the respondent college to reduce PF contributions. The Tribunal had ruled that the Authority exceeded its jurisdiction by examining only the numerical limit of employees without examining the manner of salary structuring. The Court allowed the petition, set aside the Tribunal's order, and restored the Section 7A determination, holding that The case was heard by Justice Amit Borkar.
Summary
The EPFO challenged an order of the Provident Fund Appellate Tribunal that had set aside a Section 7A determination finding artificial salary splitting by the respondent college to reduce PF contributions. The Tribunal had ruled that the Authority exceeded its jurisdiction by examining only the numerical limit of employees without examining the manner of salary structuring. The Court allowed the petition, set aside the Tribunal's order, and restored the Section 7A determination, holding that the Tribunal failed to engage with the Authority's factual finding of artificial splitting of regular wages.
What was the outcome of The Central Board Of Trustees vs M/S. Saket College Of Arts, Commerce And ...?
The EPFO challenged an order of the Provident Fund Appellate Tribunal that had set aside a Section 7A determination finding artificial salary splitting by the respondent college to reduce PF contribut...
Judgment
Read the full judgment on the official India Courts portal.
Read on Indian KanoonSource: Indian Kanoon (ik-199746324)