Dated this the 21^st day of November, 2025 Syam Kumar V.M., J.

This Writ Appeal is filed by a school challenging the judgment of the learned Single Judge dated 02.07.2024 in W.P.(C) No. 14810 of 2015. Appellant school was the 1^st respondent in the W.P.(C). Respondent Nos.1 and 2 were the petitioner and the 2^nd respondent respectively in the W.P.(C ).

2. The W.P.(C) was filed by the 1^st respondent, Employees'

Provident Fund organisation, challenging Ext.P1 order dated 19.08.2014 rendered by the Employees Provident Fund Appellate Tribunal, New Delhi. By the said order, the Appellate Tribunal had allowed the appeal filed by the appellant school and had set aside the orders dated 15.01.2013 and 26.06.2013 issued by the Assistant Provident Fund Commissioner (APFC), Calicut under Sections 7A and 7 B of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (EPF Act), determining the Provident Fund (PF) due from the appellant school based on the dues reported by the Enforcement Officer.

3. The learned Single Judge had allowed the W.P.(C) and had set aside the order of the Appellate Tribunal to the extent it did not direct a remand of the matter back to the competent authority, i