Mandke Foundation Vs Union of India & Anr (Delhi High Court)
The Delhi High Court considered a writ petition filed under Article 226 of the Constitution by Mandke Foundation, a Section 8 company engaged in charitable activities, challenging the refusal of the Ministry of Corporate Affairs (MCA) and the Serious Fraud Investigation Office (SFIO) to furnish copies of the MCA Orders dated 30.10.2025 and 12.11.2025, along with the material forming the basis of those orders.
The petitioner stated that the SFIO had issued a notice dated 11.04.2026 under Section 217 of the Companies Act, 2013, informing it that the MCA had directed an investigation under Section 212 into the affairs of Reliance Home Finance Limited, Reliance Communications Limited and other companies. The notice required the petitioner to provide extensive financial records, bank statements and other documents covering the period from FY 2008-09 to FY 2025-26, on the ground that analysis of transactions of the companies under investigation revealed that the petitioner had directly or indirectly entered into financial transactions with them. The notice also warned of prosecution for non-compliance under Section 217(8).
According to the petitioner, it first became aware of the MCA investigation orders through the SFIO notice. After receiving a reminder email dated 27.05.2026 requiring submission of information by 05.06.2026, the petitioner responded on 05.06.2026 expressing its willingness to cooperate but requested copies of the MCA Orders to understand the scope and basis of the investigation. It also sought six weeks’ time to compile the voluminous records, stating that some documents were available only from FY 2018-19 onwards. The petitioner alleged that neither the orders nor the supporting material were supplied and that the SFIO nevertheless issued summons dated 20.07.2026 requiring its present Director and former Director to appear before the investigating authority.
