ROC Chennai held that although the annual return was filed 95 days late, no penalty was imposed because the company rectified the default before the adjudication notice, attracting relief under Section 454(2).
Despite delay in filing financial statements under Section 137, the ROC imposed zero penalty since the company filed the documents before adjudication notice. The ruling underscores that timely rectification can prevent penal consequences.
The ROC held that although the annual return was filed late, the company rectified the default before the show cause notice was issued. Hence, under Section 454(2) of the Companies Act, no penalty was imposed.
The ROC penalized a company and its director for failing to disclose PAN, occupation, and email details of allottees in PAS-3 returns. The violation attracted penalty under Section 450 of the Companies Act due to absence of a specific penalty provision.
Goa extends the appeal filing deadline to June 30, 2026, for earlier orders. The move ensures taxpayers get adequate time while maintaining standard timelines for new cases.
The appellate authority held that RTI applies only to existing records. Authorities cannot be compelled to generate Action Taken Reports, analyses, or explanations not maintained in official records.
The appellate authority clarified that under the RTI framework, public authorities are only required to provide information already available on record and cannot be compelled to create or interpret data for applicants.
ROC Patna penalised a company and its directors for failing to file the annual return within the prescribed time under Section 92 of the Companies Act, directing them to rectify the default.
The ROC Patna imposed penalties on two directors for violating Section 155 of the Companies Act by possessing more than one Director Identification Number, directing rectification and payment within 90 days.
The ROC penalized a company and its directors for failing to file the annual return for FY 2020–21. Continued non-compliance with Section 92 triggered penalties under the Companies Act.
