Authority: National Company Law Tribunal, Allahabad Bench, Prayagraj (Division Bench comprising Sh. Praveen Gupta, Hon'ble Member (Judicial) and Sh. Ashish Verma, Hon'ble Member (Technical))
Order Date: 16th July, 2026
Case Overview
The National Company Law Tribunal (NCLT) Allahabad Bench heard Appeal No.08/ALD/2026 filed under Section 252(3) of the Companies Act, 2013. The matter involves M/s Jaydev Infratech Pvt. Ltd. (Appellant) versus the Registrar of Companies, UP, and another respondent (Income Tax Department). During the hearing, counsel for the Income Tax Department identified a discrepancy in the company's nomenclature, noting that while the appeal concerned Jaydev Infratech Pvt. Ltd., it was wrongly mentioned as Jaydev Propmart Pvt. Ltd. in an affidavit. This discrepancy had previously prevented the department from filing its report as documents needed to be collected under the correct company name. The Income Tax Department counsel further submitted that according to their instructions, a tax demand of Rs. 8.79 lakh exists against Jaydev Infratech Pvt. Ltd. for the Assessment Year 2015-16.
Counsel for the appellant company acknowledged the tax demand and committed to paying the amount within one week. They also stated that an affidavit confirming this commitment would be filed. Meanwhile, counsel representing the Registrar of Companies (RoC) requested additional time to file their reply/report.
Final Outcome
The NCLT bench granted the RoC a final opportunity of ten days to file its report, explicitly stating this would be the last chance. The matter was adjourned and scheduled for its next hearing on 6th August, 2026. The order was signed by both members of the bench.
Topics: NCLT Proceedings, Tax Dispute, Corporate Compliance