The Registrar of Companies (ROC), Patna, passed an adjudication order under Section 454 of the Companies Act, 2013 imposing penalties on Triumfina Sales and Services Private Limited and its directors for failure to file the annual return as required under Section 92(4) of the Act. The company, incorporated in December 2017, had filed its annual return up to the financial year ending 31 March 2020 but subsequently failed to file the return for FY 2020–21. A complaint regarding the non-filing prompted the ROC to initiate adjudication proceedings and issue a notice in September 2025. Despite scheduling hearings in January 2026, neither the company nor its directors appeared before the authority. As the default continued and no explanation was provided, the ROC held that the company and its officers had violated Section 92 of the Companies Act. Consequently, penalties were imposed under Section 92(5), read with Section 446B. The company was fined ₹81,300, while two directors were each penalized ₹25,000 and directed to rectify the filing default.
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
ROC Patna
ROC-cum-Official Liquidator, Ministry Of Corporate Affairs, High Court Of Patna, Maurya Lok Complex, Block “A” 4th Floor, Dak Bungalow Road, Patna, Bihar, India, 800001
Phone: 0612-2950121
E-mail: roc.patna@mca.gov.in
Order ID: PO/ADJ/02-2026/PT/01537 | Dated: 09/03/2026
ORDER FOR ADJUDICATION OF PENALTY UNDER SECTION 454 OF THE COMPANIES ACT, 2013 (‘THE ACT’) FOR VIOLATION OF SECTION 92(5) 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 TRIUMFINA SALES AND SERVICES PRIVATE LIMITED [herein after known as Company] bearing CIN U51900BR2017PTC036521, is a company registered with this office under the Provisions of the Companies Act, 2013/1956 having its registered office situated at C/O-PRANAV KUMAR,2ND FLOOR, ABHISHEK PLAZA, EXB. ROAD NA PATNA PATNA BIHAR INDIA 800020
Individual details:
In the matter relating to RAJEEV KUMAR SINGH _______
In the matter relating to RAGINI SINGH________
C. Provisions of the Act:
If any company fails to file its annual return under sub-section (4), before the expiry of the period specified therein, such company and its every officer who is in default shall be liable to a penalty of ten thousand rupees and in case of continuing failure, with further penalty of one hundred rupees for each day during which such failure 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.
D. Facts about the case:
1. Default committed by the officers in default/noticee – This office has received a complaint for non-filing of annual return of Triumfina Sales and Services Private Limited. As per MCA portal the company is incorporated on 11.12.2017 and has filed its annual return for the financial year 31.03.2020 and thereafter defaulted in filing.
2. This office has issued notice for e adjudication on 26.09.2025, therefater hearing was scheduled on 06.01.2026 and again rescheduled on 21.01.2026, however, none appeared on the said date. Also the Annual return for the financial year ended 31.03.2021 has not been filed till date, Hence it appears that the company and its directors has defaulted the provisions of section 92 of the Companies Act, 2013.
E.Order:
1. No one appeared on the date of hearing which implies that, they have nothing to say in the matter. Also the Annual return for the financial year ended 31.03.2021 has not been filed till date. Hence, penalty imposed as per provision of section 92 r.w. section 446B 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 | TRIUMFINA SALES AND SERVICES PRIVATE LIMITED having CIN as U51900BR2017P TC036521 | 81300 | 0 | 200000 | |
| 2 | RAJEEV KUMAR SINGH having DIN as 03226390 | 25000 | 0 | 50000 | |
| 3 | RAGINI SINGH having DIN as
07961336 |
25000 | 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 Kolkata 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.
Dr Rameshkumar,
Registrar of Companies
ROC Patna
