JUDGMENT

Prathiba M. Singh, J. (Oral)--This hearing has been done through video conferencing.

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, on the basis of 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.

3. On th