{"id":253778,"date":"2021-09-07T11:00:32","date_gmt":"2021-09-07T05:30:32","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=253778"},"modified":"2021-09-09T18:42:54","modified_gmt":"2021-09-09T13:12:54","slug":"nclt-failure-to-furnish-annual-returns-not-a-justifiable-ground-for-striking-off-the-name-from-roc-restores-the-name","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/07\/nclt-failure-to-furnish-annual-returns-not-a-justifiable-ground-for-striking-off-the-name-from-roc-restores-the-name\/","title":{"rendered":"NCLT | Failure to furnish annual returns not a justifiable ground for striking off the name from RoC-Restores the name"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>National Company Law Tribunal Allahabad (NCLT):<\/strong> Justice (Retd.) Rajesh Dayal Khare, Judicial Member, while ordering the Registrar of Companies to restore the original status of the Company as if the name has not been struck off from the Registrar of Companies directed the Appellant Company to fill all the statutory documents.<\/p>\n<p style=\"text-align: justify;\">The present appeal was filed under Section 252(3) of the Companies Act, 2013 read with Rule 87A of the NCLT Rules, 2016 for restoration of the name of the Company, Neotech Engineers Pvt. Ltd. which was struck off by the Registrar of Companies, Uttar Pradesh for default in statutory compliances. The appellant had submitted that the company was doing its business and was suffering loss but due to strike off, was not able to attract the investors. Further, submitted that the Company was ready to file the financial statements and ITR along with the Bank statements. The Appellant to corroborate the submissions provided the audited balance sheets, a copy of ITR acknowledgment etc.<\/p>\n<p style=\"text-align: justify;\">The Tribunal was of the opinion that,<\/p>\n<p style=\"text-align: justify;\"><em>\u201cThe appellant has been able to satisfy this bench that it has certain assets which necessitate and justify the restoration of its name in the Registrar of Companies. A step as stringent as which has been taken at least requires an opportunity to the appellant to take remedial measures. Merely disallow restoration on grounds of its failure to file annual returns would neither be just nor equitable\u201d. <\/em><\/p>\n<p style=\"text-align: justify;\">And further held that the dispute raised by the Income Tax Authorities be managed by imposing penalty in accordance with the provisions.[Neotech Engineers Pvt. Ltd. v. Registrar of Companies, Uttar Pradesh, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/2PeHUoj7\"><b>2021 SCC OnLine NCLT 399<\/b><\/a>, decided on 26-07-2021]<\/p>\n<hr \/>\n<p style=\"text-align: justify;\"><span style=\"color: #333300;\">Agatha Shukla, Editorial Assistant has reported this brief.<\/span><\/p>\n<hr \/>\n<p style=\"text-align: justify;\"><strong>Counsel for the Parties:<\/strong><\/p>\n<p style=\"text-align: justify;\">For the Appellant-<\/p>\n<p style=\"text-align: justify;\">Sh. Anand Bajpai, Adv alongwith Vikash Agarwal, Adv<\/p>\n<p style=\"text-align: justify;\">For RoC-<\/p>\n<p style=\"text-align: justify;\">Sh. Krishna Dev Vyas, Adv<\/p>\n<p style=\"text-align: justify;\">For IT Department-<\/p>\n<p style=\"text-align: justify;\">Sh. Krishna Agarwal, Sr S.C. for IT Department<\/p>\n","protected":false},"excerpt":{"rendered":"<p>National Company Law Tribunal Allahabad (NCLT): Justice (Retd.) Rajesh Dayal Khare, Judicial Member, while ordering the Registrar of Companies to restore the <\/p>\n","protected":false},"author":67011,"featured_media":162604,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[17511,6651,29785],"class_list":["post-253778","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-annual-returns","tag-cestat","tag-law"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>NCLT | Failure to furnish annual returns not a justifiable ground for striking off the name from RoC-Restores the name | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/07\/nclt-failure-to-furnish-annual-returns-not-a-justifiable-ground-for-striking-off-the-name-from-roc-restores-the-name\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"NCLT | Failure to furnish annual returns not a justifiable ground for striking off the name from RoC-Restores the name\" \/>\n<meta property=\"og:description\" content=\"National Company Law Tribunal Allahabad (NCLT): Justice (Retd.) 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