The document is an adjudication order issued by the Registrar of Companies, Cuttack under Section 454 of the Companies Act, 2013 for violation of Section 450 of the Act. It states that GURUMAHARAJ ENGICON PRIVATE LIMITED was required to file Form CSR-2 for the financial year 2020-21 by 30.06.2022 under Rule 12(1B) of the Companies (Accounts) Rules, 2014 but filed it only on 03.06.2026. The company admitted the delay, attributing it to an inadvertent oversight and stating that the default was rectified before adjudication. It also requested that the Company Secretary, Harischandra Behera, be excluded from the proceedings, contending that he was appointed on 01.03.2022. The Adjudicating Officer rejected this contention, holding that the default continued from 30.06.2022 until the filing of Form CSR-2 and that he was an officer during the relevant period. The order concludes that the company and its officers violated Rule 12(1B) and imposes penalties of ₹2,00,000 on the company and ₹50,000 each on Harischandra Behera and Jitendra Kumar Lenka. The order also directs payment within 90 days, filing of e-Form INC-28, and states that an appeal may be filed before the Regional Director, Hyderabad within 60 days.
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
ROC Cuttack
ROC-cum-Official Liquidator, Ministry Of Corporate Affairs, Corporate Bhawan, 2nd & 3rd Floor, Plot No-9(P), Sector-1,
CDA, Cuttack, Orissa, India, 753014
Phone: 0671-2366952
E-mail: roc.cuttack@mca.gov.in
Order ID: PO/ADJ/07-2026/CT/02523 Dated: 13/07/2026
ORDER FOR ADJUDICATION OF PENALTY UNDER SECTION 454 OF THE COMPANIES ACT, 2013 (‘THE ACT’) FOR VIOLATION OF SECTION 450 OF THE COMPANIES ACT, 2013.
A. Appointment of Adjudicating Officer:
Ministry of Corporate Affairs vide its Gazette notification number S.O. 698(E) dated 10/02/2026 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 GURUMAHARAJ ENGICON PRIVATE LIMITED [herein after known as Company] bearing CIN U45500OR2019PTC030866, is a company registered with this office under the Provisions of the Companies Act, 2013/1956 having its registered office situated at PLOT NO-698,GEPL HOUSE, NAYAPALLI NA BHUBANESWAR KHORDHA ORISSA INDIA 751012
Individual details:
In the matter relating to HARISCHANDRA BEHERA —————-
In the matter relating to JITENDRA KUMAR LENKA —————-
C. Provisions of the Act:
If a company or any officer of a company or any other person contravenes any of the provisions of this Act or the rules made thereunder, or any condition, limitation or restriction subject to which any approval, sanction, consent, confirmation, recognition, direction or exemption in relation to any matter has been accorded, given or granted, and for which no penalty or punishment is provided elsewhere in this Act, the company and every officer of the company who is in default or such other person shall be 1[liable to a penalty of ten thousand rupees, and in case of continuing contravention, with a further penalty of one thousand rupees for each day after the first during which the contravention continues, subject to a maximum of two lakh rupees in case of a company and fifty thousand rupees in case of an officer who is in default or any other person]
D. Facts about the case:
1. Default committed by the officers in default/noticee – Rule 12(1B) of the Companies (Accounts) Rules, 2014 inter-alia provides that :-
Every Company covered under the provisions of sub-section (1) to section 135 shall furnish a report on Corporate Social Responsibility in Form CSR-2 to the Registrar for the preceding financial year (2020-21) and onwards as an addendum to Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind. AS), as the case may be.
Provided that for the preceding financial year (2020-21), Form CSR-2 shall be filed separately on or before 30.06.2022, after filing Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind. AS), as the case may be.
In view of above provisions, Form CSR-2 for the Financial Year 2020-21 was required to be filed by the company on or before 30.06.2022. However, it is observed that the company has filed form CSR-2 for the said financial year 2020-21 only on 03.06.2026. Therefore, the company has contravened the provisions made under Rule 12(1B) of the Companies (Accounts) Rules, 2014 and accordingly, the company and its officers in default for the relevant period are liable for penalty under the provisions of Section 450 of the Companies Act, 2013.
2. Reply has been received from the Company in response to the SCN dated 12.06.2026. Further, the company and other noticee have not opted for e-hearing. The Adjudicating Officer is of the opinion that the records available is suffice for adjudicating the matter. Hence, no e-hearing has been provided.
E.Order:
1.
(i) The Company in its reply dated 25.06.2026 has submitted that :-
It is respectfully submitted that CSR-2 for the Financial Year 2020-21 has been filed on 03.06.2026 instead of on or before 30.06.2022. The delay occurred solely due to an inadvertent oversight and lack of proper appreciation of the newly introduced requirement under Rule 12(1B) of the Companies (Accounts) Rules, 2014 mandating filing of form CSR-2. The omission was purely technical and procedural in nature and was not deliberate, intentional or with any mala fide motive to evade statutory compliance. The company otherwise endeavoured to comply with all applicable provisions of the Companies Act, 2013 and, immediately upon noticing the omission, took corrective steps and filed Form CSR-2 on 03.06.2026, thereby making good the default before initiation of adjudication proceedings. No prejudice has been caused to any stakeholder, creditor, shareholder or public interest on account of the delay, and there has been no wrongful gain to the company or wrongful loss to any person.
The company further submitted that :-
Shri Harischandra Behera vide PAN-FAIPB0111C was appointed as Company Secretary in the company on 01.03.2022. The alleged default pertains to non-filing of Form CSR-2 for 2020-21 by the due date of 30.06.2022. It is therefore, humbly submitted that his name may may kindly be deleted from the present adjudication proceedings and no penalty may be levied upon him.
(ii) As per requirement of Rule 12(1B) of the Companies (Accounts) Rules, 2014, the form CSR-2 for the Financial Year 2020-21 was required to be filed on or before 30.06.2022. However, the company has filed the Form CSR-2 for the said financial year, only on 03.06.2026. The company has also acknowledged and admitted that inadvertently, the said form was not filed within the prescribed time limit. Therefore, belated filing if any, can make good the offence, but the default continues from the due date of filing till the filing of the said form.
Submission of the company in respect of Shri Harischandra Behera, Company Secretary has been carefully examined. The contention that Shri Behera has been appointed only on 01.03.2022, whereas the default occurred on 30.06.2022 and hence, he cannot be treated as officer in default, is not tenable. The default is a continuous offence and continued from the date of occurrence i.e. 30.06.2022 till the date of the filing the said form. As Shri Behera is/was an officer during the aforesaid period, he is treated as Officer in default.
Having considered the facts and circumstances of the case and the documentary evidence available on record, it is concluded that the company and its directors/officers for the relevant period have violated the provisions of Rule 12(1B) of the Companies (Accounts) Rules, 2014. Therefore, I am imposing penalty upon the company and its Directors/Officers in default for the period from 01.07.2022 (due date of filing) to 02.06.2026 (last date up to which form was not filed) under the provisions of Section 450 of the Companies Act 2013.
(iii) The company and the directors/officers in default shall pay the penalty amount as mentioned herein below through online mode in compliance with Rule 3(14) of the Companies (Adjudication of Penalties) Amendment Rules, 2019, within a period of 90 days from the date of receipt of this order, specifying the details of this order and the name of the notice g such payment. Further, the company shall file e-Form INC-28 along with a copy of this order and the payment challans immediately after payment of the penalty amount.
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 | GURUMAHARAJ ENGICON PRIVATE LIMITED having CIN as U45500OR2019P TC030866 | 200000 | 0 | 200000 | |
| 2 | HARISCHANDRA BEHERA having DIN as 10310003 | 50000 | 0 | 50000 | |
| 3 | JITENDRA KUMAR LENKA having DIN as 01897864 | 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 Hyderabad 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.
Sitaram Gupta,
Registrar of Companies
ROC Cuttack
