9911796707
TMI Blog2019 (9) TMI 1530X X X X Extracts X X X X X X X X Extracts X X X X ..... of Companies maintained by the Respondent, Registrar of Companies(hereinafter, ROC), Bihar. 2. The case of Applicant is that: a) The said Company was incorporated on 24.04.2009 as a private limited Company, having CIN No. U74930BR2009PTC014456. The name of the Company has been wrongly Struck off from the Register of Companies W.e.f. 14.07.2017 by the ROC, Bihar. b) The last annual accounts filed with the ROC is with respect to financial year ended on 31.03.2016. Copy of filing receipt for the Balance Sheet/Annual Accounts and Annual Returns for the financial years ended on 31.03.2010, 31.03.2011, 31.03.2015 and 31.03.2016 are annexed to the Appeal and marked as Annexure-E. The Company has also filed its Income Tax Return from time to tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny nor the Directors received any communication from the office of ROC in this regard. The fact was revealed to the directors only after the Company was struck off and a scrutiny of compliance was conducted internally. f) It is submitted that as per the existing document the date on which STK 5 was placed on the website of the MCA portal is not certain. As per the rules, the Registrar of Companies must publish the notice in Form STK-5 in the Official Gazette. The ROC must publish the notice in Form STK-5 in a leading newspaper of vernacular language. The ROC must place notice in Form STK 7 on the MCA portal and also publish the same in Official Gazette. The notice in Form STK-7 as available at the MCA portal is having contradictory dates. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the reason that the company has hired one employee who was made responsible for dealing in compliance matters of the Company. However, he did not disclose this fact to the company and after two-three years he resigned and left the service" is evasive and unacceptable. b) That the Appellant Company when failed to file its Annual Return along with Balance Sheet and Profit and Loss Accounts before the answering respondent, notice dated 20.03.2017 was issued to the Appellate Company in consonance with section 248 of the Companies Act, 2013 requesting the Appellate Company to file its return within the mandatory period of 30 days. The Company when failed to file its return or to reply to the notice dated 20.03.2017 the second notice in form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 016-17, 2017-18 & 2018-19. But not filed their return for A.Y. 2011-12, 2012-13, 2013-14 & 2014-15. b) That at present the PAN number of the Petitioner belongs to this office. c) That no proceeding is pending under the Income Tax Act, 1961 in the case of the Petitioner as per the record of this office. d) That no proceeding is pending at various appellate level in the Income Tax Department. e) That no demand is outstanding against the above assessee as per record of this office. 7. The Appellant has chosen not to file Rejoinder to the said Reply. 8. We have heard learned Counsel appearing for the Company and have gone through the Report/Affidavit of reply of ROC Bihar and the Income Tax Authority and the record and proceedings of this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ears 2012, 2013 and 2014 annexed to the Petition and marked as Annexure-I, Bank statement for the financial year ended 31.03.2017, 31.03.2018 and till date annexed to the Petition and marked as Annexure-J and Copy of a lease deed entered with axis bank limited in years 2014 for a term of 15 years annexed to the Petition and marked as Annexure-K. 11. Upon going through the documents filed before the tribunal we are satisfied that the Company was carrying on business and was in operation on the date of striking off of its name from the Register. However, the reason of admitted default in statutory filing for the F.Y. 2012, 2013 and 2014 that it were not made because of the Company had hired one employee, who was made responsible for dealing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following directions: ORDER a. The Registrar of Companies, Bihar, the Respondent herein, is ordered to restore the original status of the Company as if the name of the Company has not been struck off from the Register of Companies with resultant and consequential actions like changing status of the Company from 'Strike Off to 'Active'. b. The Company is directed to file all pending statutory document(s) including the Balance Sheet and Annual Returns for the financial years 2011-12, 2102-13 and 2013-14 along with prescribed fees/additional fee/fine, if any, decided by ROC within 45 days from the date on which its name is restored on the Register of Companies by the ROC. c. The Company's representative, who has filed the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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