M/S YESHWANT GRAMIN SHIKSHAN SANSTHA vs ASST.P.F.COMMR.NAGPUR .

The Supreme Court upheld the decision of the Employees Provident Fund Appellate Tribunal, affirming that the appellant, M/s Yeshwant Gramin Shikshan Sanstha, was deemed to have defaulted in depositing provident fund contributions for its part-time employees as per the Employees' Provident Funds and Miscellaneous Provisions Act, 1952. The Court clarified that the appellant's reliance on the State Government's communications regarding the applicability of the provident fund scheme was misplaced, as the statutory obligation to deduct and deposit contributions remained. The appeal was dismissed, confirming the Tribunal's order for the payment of outstanding dues.