{"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":"

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

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

The Tribunal was of the opinion that,<\/p>\n

\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

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, 2021 SCC OnLine NCLT 399<\/b><\/a>, decided on 26-07-2021]<\/p>\n

\n

Agatha Shukla, Editorial Assistant has reported this brief.<\/span><\/p>\n

\n

Counsel for the Parties:<\/strong><\/p>\n

For the Appellant-<\/p>\n

Sh. Anand Bajpai, Adv alongwith Vikash Agarwal, Adv<\/p>\n

For RoC-<\/p>\n

Sh. Krishna Dev Vyas, Adv<\/p>\n

For IT Department-<\/p>\n

Sh. Krishna Agarwal, Sr S.C. for IT Department<\/p>\n","protected":false},"excerpt":{"rendered":"

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":"\nNCLT | 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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M, Judicial Member and Kanthi Narahari, Technical Member, held that \u2018Reduction of Capital\u2019 is a \u2018Domestic Affair\u2019 of a particular company in which, ordinary, a Tribunal will not interfere because of the reason that it is a\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"NCLAT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/NCLAT_New.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/NCLAT_New.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/NCLAT_New.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/NCLAT_New.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/NCLAT_New.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":223111,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/12\/11\/nclat-companys-name-restored-in-register-of-companies-where-registrar-failed-to-comply-with-s-2486-of-companies-act\/","url_meta":{"origin":253778,"position":2},"title":"NCLAT | Company’s name restored in Register of Companies where Registrar failed to comply with S. 248(6) of Companies Act","author":"Bhumika Indulia","date":"December 11, 2019","format":false,"excerpt":"National Company Law Appellate Tribunal (NCLAT):\u00a0A Bench of Justice Jarat Kumar Jain, Member (Judicial) and Balvinder Singh and Dr Ashok Kumar Mishra, Members (Technical), set aside the order passed by the National Company Law Tribunal, Mumbai, whereby it had confirmed the decision of Registrar of Companies striking off the name\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/08\/NCLAT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/08\/NCLAT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/08\/NCLAT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/08\/NCLAT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/08\/NCLAT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":293536,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/05\/31\/nclat-modified-imposed-cost-on-being-highly-excessive-scc-blog-legal-research-news\/","url_meta":{"origin":253778,"position":3},"title":"NCLAT modifies Rs Ten Lakh cost for being highly excessive","author":"Ritu","date":"May 31, 2023","format":false,"excerpt":"While speedily and effectively disposing off the present appeal, the NCLAT modified the imposed cost from Rs. 10,00,000\/- to Rs. 1,00,000\/- for the restoration of the company's name in the register maintained by the ROC.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"national company law appellate tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/national-company-law-appellate-tribunal-1.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/national-company-law-appellate-tribunal-1.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/national-company-law-appellate-tribunal-1.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/national-company-law-appellate-tribunal-1.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":195356,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/04\/21\/company-deregistration-and-cods-under-the-companies-act-2013\/","url_meta":{"origin":253778,"position":4},"title":"Company deregistration and CODS under the Companies Act, 2013","author":"Saba","date":"April 21, 2018","format":false,"excerpt":"The Companies Act, 2013 provides for a robust process of deregistration and restoration of companies in the Register of the Registrar of Companies. The Central Government has also launched the Condonation of Delay Scheme, 2018 (CODS) providing an opportunity to non-compliant companies to comply with the return filing provisions of\u2026","rel":"","context":"In "OP. ED."","block_context":{"text":"OP. ED.","link":"https:\/\/www.scconline.com\/blog\/post\/category\/op-ed\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/Corp-Comm-Legal-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/Corp-Comm-Legal-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/Corp-Comm-Legal-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/Corp-Comm-Legal-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/Corp-Comm-Legal-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":263326,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/03\/09\/if-an-advertisement-for-petition-filed-under-s-433-of-companies-act-1956-is-not-published-will-entire-matter-be-transferred-to-nclt\/","url_meta":{"origin":253778,"position":5},"title":"If an advertisement for petition filed under S. 433 of Companies Act, 1956 is not published, will entire matter be transferred to NCLT? Meghalaya HC explains","author":"Bhumika Indulia","date":"March 9, 2022","format":false,"excerpt":"Meghalaya High Court: Sanjib Banerjee, CJ, addressed a petition wherein a creditor\u2019s winding-up petition was instituted under Section 433 of the Companies Act, 1956 and the same was not yet advertised. Section 433 of the Companies Act, 1956 Circumstances in which company may be wound up by Court. A company\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/253778","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=253778"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/253778\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/162604"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=253778"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=253778"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=253778"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}