Case Details

Case Name: Income Tax Officer, Ward 25(1), New Delhi vs Registrar of Companies, Delhi & Others

Court/Authority: National Company Law Tribunal, New Delhi Bench Court - VI

Case Number: Company Appeal No. 42/252/ND/2025

Order Date: 21.05.2026

Period of Violation/Dispute: Company struck off on 08.08.2018; Tax assessment for AY 2013-14

Under Section: 252 of the Companies Act, 2013

Parties Involved

Appellant: Income Tax Officer, Ward 25(1), New Delhi (Office at C.R. Building, I.P. Estate, New Delhi-110002)

Respondent No. 1: Registrar of Companies, Delhi (Office at 4th Floor, IFCI Tower, 61, Nehru Place, New Delhi-110019)

Respondent No. 2: M/s Ta-ajInfotel Pvt. Ltd. (Registered office at 6, Alipur Road, Shyam Nath, Ganpati Apartment, Civil Lines, Delhi-110054)

Respondent No. 3: Mr. Arun Pandit (Director)

Respondent No. 4: Mr. Abhishek Gupta (Director)

Respondent No. 5: Ajay Gupta (Director)

Legal Representation: Adv. Puneet Rai, SSC and Adv. Nikhil Jain for Income Tax Department

Issues / Allegations / Violations

The appeal was filed by the Income Tax Department seeking restoration of the company name that was struck off by the Registrar of Companies. The key issue was that the company had an outstanding tax demand of ₹2,30,20,230/- (Rupees Two Crore Thirty Lakh Twenty Thousand Two Hundred Thirty Only) as per Assessment Order dated 29.03.2016 passed under Section 143(3) read with Section 144 of the Income Tax Act, 1961 for Assessment Year 2013-14. The company was struck off from the Register of Companies by ROC Delhi vide Public Notice No. ROC/DELHI/248(5)/STK-7/4865 dated 08.08.2018, which prevented the tax department from recovering the outstanding dues.

Findings & Observations

The Tribunal examined Section 252(3) of the Companies Act, 2013 which allows restoration if satisfied that the company was carrying on business at the time of strike-off or otherwise it is just to restore the name. The Tribunal found that restoration was "just and proper" to enable the Income Tax Department to recover tax dues. The Registrar of Companies submitted that they had no objection to the restoration, as recorded vide order dated 01.05.2025. Respondents 2 to 5 (the company and its directors) were proceeded ex-parte as they failed to appear despite multiple opportunities and notices.

Penalties / Settlements / Directions

The Tribunal allowed the appeal and directed the Registrar of Companies to restore the name of Ta-ajInfotel Pvt. Ltd. to the Register of Companies. The RoC was directed to complete the restoration within 30 days from the order date (21.05.2026). Additionally, the RoC was directed to proceed with taking "such other and further penal action against the respondents in accordance with the statutory provisions."

Corrective Actions & Future Obligations

The restoration enables the Income Tax Department to pursue recovery proceedings against the company for the outstanding tax demand of ₹2.30 crore. The company will need to comply with all statutory filing requirements and corporate compliance norms once restored to the active companies register.

Final Ruling & Enforcement

The appeal was allowed. The Tribunal specifically clarified that it has only directed restoration of the company name and has not adjudicated on the tax department's entitlement to recover the dues, which shall be determined by the department subject to applicable limitation laws. The order is immediately enforceable, with RoC required to complete restoration within 30 days.