JUDGMENT

Prathiba M. Singh, J. - This hearing has been done in physical Court. Hybrid mode is permitted in cases where permission is being sought from the Court.

2. The present petition has been filed by the Petitioner- Company, which had established a Private Provident Fund Trust for its employees with the approval of the Commissioner of Income Tax, Delhi. The said Provident Fund Trust was named as BT (Worldwide) Employees Provident Fund and was later renamed as BT India Private Limited Provident Fund. The Petitioner-Company had sought exemption under Section 17(2) of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952(hereinafter, "EPF Act"), read with paragraph 27A of the Employees' Provident Fund Scheme 1952, based on the fact that its employees were in receipt of benefits the nature of a Private Provident Fund, which were no less favourable than the benefits provided under the EPF Act 1952. The Petitioner was already enjoying relaxation when it was located in Gurgaon, and after shifting to New Delhi on 24th January, 2013, it had made representations in respect of the same. The prayers in the writ petition are:

"(a) Issue a Writ of or in the nature of Mandamus com