The Employees’ Provident Funds Appellate Tribunal (EPFAT) has been constituted under the provisions of the Section 7 D of the EPF and M P Act 1952, by the Central Government by notification in the Official Gazette for exercising the powers and to discharge the functions conferred on such Tribunal by this Act. Now, as per the Finance Act 2017, the Employees' Provident Fund appellate Tribunal has been merged with Central Government Industrial Tribunal w.e.f. 26.05.2017.