The Registrar of Companies, Kanpur, acting as Adjudicating Officer under Section 454 of the Companies Act, 2013, passed an order dated 10.02.2026 imposing penalties for violation of Section 117(1) read with Section 179(3)(g), punishable under Section 117(2). The company failed to file e-Form MGT-14 for FY 2019–20 regarding approval of financial statements by the Board, as mandated under law. The non-compliance was identified during an inquiry under Section 206(4), and directions were issued by the Directorate for appropriate action. Despite issuance of show cause notice, neither response nor request for hearing was received from the company or its officers. Consequently, penalties were imposed under Section 117(2), amounting to ₹1,85,800 on the company and ₹50,000 each on three officers in default. The company and its officers were directed to rectify the default and pay the penalty within 90 days, with a right to appeal before the Regional Director, Noida.
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
ROC Kanpur
Registrar of Companies, 37/17, Westcottt Buidling, The Mall, Kanpur, Uttar Pradesh, India, 208001
Phone: 0512-2310443,2310227,2310323
E-mail: roc.kanpur@mca.gov.in
Order ID: PO/ADJ/02-2026/KN/01602 | Dated: 10/02/2026
ORDER FOR ADJUDICATION OF PENALTY UNDER SECTION 454 OF THE COMPANIES ACT, 2013 (‘THE ACT’) FOR VIOLATION OF SECTION 117(2) OF THE COMPANIES ACT, 2013.
A. Appointment of Adjudicating Officer:
Ministry of Corporate Affairs vide its Gazette notification number S.O. 831(E) dated 24/03/2015 appointed undersigned as Adjudicating Officer in exercise of the powers conferred by section 454 of the Companies Act, 2013 [herein after known as Act] read with Companies (Adjudication of Penalties) Rules, 2014 for adjudging penalties under the provisions of this Act.
B. Company details:
In the matter relating to SHUBHMANGAL INDIA NIDHI LIMITED [herein after known as Company] bearing CIN U65990UP2016PLC082843, is a company registered with this office under the Provisions of the Companies Act, 2013/1956 having its registered office situated at WARD NO.11, NEAR SANJAY NAGAR GT SANJAY NAGAR GT NA CHANDAULI CHANDAULI UTTAR PRADESH INDIA 232104
Individual details:
In the matter relating to UDAI PRATAP SINGH ___________
In the matter relating to MANU DEVI ___________
In the matter relating to ANIL PANDEY ___________
C. Provisions of the Act:
(2) If any company fails to file the resolution or the agreement under sub-section (1) before the expiry of the period specified therein, such company shall be liable to a penalty of ten thousand rupees and in case of continuing failure, with a further penalty of one hundred rupees for each day after the first during which such failure continues, subject to a maximum of two lakh rupees and every officer of the company who is in default including liquidator of the company, if any, shall be liable to a penalty of ten thousand rupees and in case of continuing failure, with a further penalty of one hundred rupees for each day after the first during which such failure continues, subject to a maximum of fifty thousand rupees.
D. Facts about the case:
1. Default committed by the officers in default/noticee – The SCA vide its minutes dated 10.04.2020 directed to conduct the inquiry u/s. 206(4) of the Companies Act, 2013. During the Couse of Inquiry, Inquiring Officer has observed/pointed out that ? On examination of documents on MCA21 Registry it is observed that the Company has not filed form MGT-14 for the year ending on 31.03.2018 to 31.03.2021 for approval of accounts as mandated under section 117(1) read with 179 (3) (g) of the Companies Act, 2013. Hence, it is non-compliance of Section 117(1) read with 179 (3) (g) of the Companies Act, 2013. The penal action to be initiated against the Company and its officers in default for non-compliance of Section 117(1) read with 179 (3) (g) of the Companies Act, 2013 which is punishable under Section 117(2) of the Companies Act, 2013.? The said violation was reported by the Inquiring Officer in his report dated 10.08.2022. Accordingly, the office of DGCoA vide its No. CL-II-04/317/2023-O/o DGCoA-MCA dated 29.02.2024 directed this office to take necessary action for violation of Section 117(1) r/w 179(3)(g) of the Companies Act, 2013 for the financial year 31.03.2020.
2. Neither any response has been received from the company and its officers-in-default nor any request of hearing received in this regard
E. Order:
1. The Company has not filed e Form MGT 14 for FY 2019-20 for approval of Financial Statement as mandated under 117(1) read with 179 (3) (g) of the Companies Act, 2013. Therefore, Show Cause Notice were issued on 09.01.2026 to the company and its officer-in-default for violation of section 117(1) read with 179(3)(g) of the Companies Act,2013. More than 15 days have expired, no response have been received till date. The company and its officer-in default have also not requested for hearing. In the said circumstances, penalty as mentioned below is being imposed upon the company as well as its officer-in default as per section 117(2) of the Companies Act, 2013.
2. The details of penalty imposed on the company, officers in default and others are shown in the table below:
| (A) | Name of person on whom penalty imposed (B) | Rectification of Default required (C) | Penalty Amount (D) | Additional Penalty (E) (*Per day of continuing default i.e. date of rectification of default less order issue date) | Maximum limit for Penalty (F) |
| 1 | SHUBHMANGAL INDIA NIDHI LIMITED having CIN as U65990UP2016P LC082843 | 185800 | 0 | 200000 | |
| 2 | UDAI PRATAP SINGH having DIN as 07471548 | 50000 | 0 | 50000 | |
| 3 | MANU DEVI having DIN as 07471564 |
50000 | 0 | 50000 | |
| 4 | ANIL PANDEY having DIN as 08189916 | 50000 | 0 | 50000 |
3. The notified officers in default/noticee shall rectify the default mentioned above and pay the penalty, so applicable within 90 days of receipt of the order.
4. The notified officers in default/noticee shall pay the penalty amount via ‘e-Adjudication’ facility which can be accessed through the respective login IDs on the website of Ministry of Corporate Affairs and upload the copy of paid challan / SRN of e-filing (if applicable) on the ‘e-Adjudication’ portal itself. It is also directed that the penalty so imposed upon the officers in default shall be paid from their personal sources/income.
5. Appeal against this order may be filed in writing with the Regional Director, RD Noida within a period of sixty days from the date of receipt of this order, in Form ADJ setting for the grounds of appeal and shall be accompanied by a certified copy of this order [Section 454 (5) & 454 (6) of the Act, read with Companies (Adjudication of Penalties) Rules, 2014].
6. For penal consequences of non-payment of penalty within the prescribed time limit, please refer Section 454(8) of the Companies Act, 2013.
Sanjay Bose,
Registrar of Companies
ROC Kanpur
