In , the Registrar of Companies, Mumbai-II passed an adjudication order under Section 454 of the Companies Act, 2013 against a director of a private limited company for violation of Rule 8(3) of the Companies (Registration Offices and Fees) Rules, 2014. The matter arose from a suo motu adjudication application filed by the company on 05.02.2026 concerning incorrect filing of Form AOC-4 XBRL for Financial Year 2024-25. The company had filed the form on 28.12.2025 but mistakenly mentioned the AGM date as 30.10.2025 instead of the correct date of 30.09.2025. The e-form had been digitally signed by the director, who, under Rule 8(3), was responsible for ensuring correctness of the contents and attachments. The Adjudicating Officer held the director liable under Section 450 of the Companies Act, 2013 for failure to ensure correctness of the e-form and imposed a penalty of Rs.5,000. The noticee was directed to rectify the default and pay the penalty within 90 days.
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
ROC Mumbai II
100, Everest, Marine Drive, Mumbai, Maharashtra, India, 400002
Phone: 022-22812627
E-mail: roc.navimumbai@mca.gov.in
Order ID: PO/ADJ/05-2026/MR/02125 | Dated: 19/05/2026
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 JAI SANATAN CINEMA PRIVATE LIMITED [herein after known as Company] bearing CIN U59120MH2023PTC412641, is a company registered with this office under the Provisions of the Companies Act, 2013/1956 having its registered office situated at SHOP 7 SHANTI PLAZA BUILDING NO 38-39 MIRA ROAD MIRA ROAD VASAI THANE MAHARASHTRA INDIA 401107
Individual details:
In the matter relating to JITENDRA KUMAR JAGDISH PRASAD SINGH ______________
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 – Whereas Registrar of Companies Mumbai-II (hereafter referred to as the ROC) is in receipt of a suo-moto Adjudication application on 05.02.2026 filed by the Company (hereafter referred to as the Applicant) under Section 454 of the Companies Act, 2013 (hereinafter referred to as the Act) for default under Rule 8(3) of the Companies (the Registration Offices and Fees) Rules,2014 on account of incorrect filing of E-form AOC-4 XBRL for Financial Year 2023-24.
Rule 8 (1) of the Companies (The Registration Offices and Fees) Rules, 2014 reads as:
(1) An electronic form shall be authenticated by authorised signatories using digital signature and
(2) Rule 8 (3) reads as the authorised signatory and the professional, if any, who certify e-form shall be responsible for the correctness of the contents of e-form and correctness of the enclosures attached with the electronic form.
The applicant in adjudication application has stated that it had filed form AOC-4 XBRL for F.Y. 2024-25 vide SRN AC0690726 dated 28.12.2025. While filing the said E-form the applicant mistakenly AGM date as 30.10.2025 instead of correct date 30.09.2025 under point 7 (b) of the AOC-4 XBRL form. The said form was digitally signed by Mr. Jitendra Kumar J Singh, Director. As per Rule 8(3) of the Companies (The Registration Offices and Fees) Rules, 2014, the authorised signatory and the professional who certifies the form shall be responsible for correctness of contents of e-form and correctness of enclosures attached with the e-form. Thus, Mr. Jitendra Kumar J Singh, Director, is liable for penalty under section 450 of the Companies Act, 2013.
2. Noticee didn’t request for hearing. Adjudicating officer is also of the view that hearing is not required in the instant case.
E. Order:
1. The applicant while filing AOC-4 XBRL for F.Y. 2024-25 vide SRN AC0690726 dated 28.12.2025 selected incorrect AGM date as 30th October 2025 instead of 30th September 2025 and therefore defaulted in ensuring the correctness of e-form. Further, Financial Year 2023-24 in para 1 of the Fact of case to be read as Financial Year 2024-25.
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 | JITENDRA KUMAR JAGDISH PRASAD SINGH having DIN as 06793536 |
5000 | 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 Navi Mumbai 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.
Anannya Saikia,
Registrar of Companies
ROC Mumbai II
