Synopsis

The petitioners, retired employees, applied for pension on higher wages (exceeding the statutory ceiling of Rs.15,000/- per month) under the Employees' Pension Scheme, 1995, pursuant to the Supreme Court’s directions in EPFO v. Sunil Kumar B. (2022). The EPFO rejected their applications on the ground that the employer had not submitted certain documents, including Forms 3A, 6A, challans and proof of remittance of contributions on higher wages. The petitioners argued that the obligation to maintain and submit such records lies with the employer, and they cannot be penalised for the employer’s default. The Bombay High Court allowed the writ petitions, holding that: (i) the employee cannot be fastened with the consequences of the employer’s failure to produce records; (ii) the EPFO must examine all available material, including Form 3A, EPF account statements, and joint option forms, rather than insisting on a perfect set of documents; (iii) a pragmatic approach must be adopted, especially for periods prior to 2010 when records were not digitised; and (iv) rejection should not be the immediate outcome; the authority must verify its own records and seek corroboration from other sources before rejecting a claim. The impugned orders were quashed and the matters were remanded for fresh consideration.

Court: High Court of Judicature at Bombay (Civil Appellate Jurisdiction)

Coram: Justice Amit Borkar

Date of Judgment: 18th April 2026

Citation: Writ Petition No.4826 of 2026 (and connected matters) (2026:BHC-AS:18208)

Core Law: Employees' Provident Fund and Miscellaneous Provisions Act, 1952 – Section 6‑A; Employees' Pension Scheme, 1995 – Paragraphs 11(3), 20, 26(6)

2. Legal Framework

Major laws and provisions involved

• Employees' Provident Fund and Miscellaneous Provisions Act, 1952 – Section 6‑A (Employees' Pension Scheme)

• Employees' Pension Scheme, 1995 – Paragraph 11(3) (option for pension on higher wages), Paragraph 20 (employer’s obligation to submit returns), Paragraph 26(6) (joint option)

• EPFO Head Office Circulars dated 20th February 2023 and 23rd March 2023 – guidelines for processing higher pension claims

Key legal principles applied

• Beneficial legislation must be interpreted liberally: The Employees' Pension Scheme is a beneficial legislation intended to secure pensionary benefits to employees. It should not be interpreted in a manner that creates insurmountable hurdles for genuine claimants.

• Employee cannot be penalised for employer’s default: The statutory obligation to maintain and submit records such as Form 6A, challans, and contribution returns lies with the employer. The employee has no control over these documents. Therefore, denial of pension on the ground of

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