RoC、INC-20Aの未提出を理由に複数の小規模企業へ25万ルピーの罰金を科す

The Company is registered in the state of Telangana. During the Enquiry, it was found that the company had failed to file the form INC-20A, and the Company was issued a show cause notice to this effect. However, no response was received from the Company.

Accordingly, in pursuance of provisions of Section 10A of The Companies Act, 2013, the RoC imposed a penalty of INR 50,000/- on the Company and INR 2 Lacs on both the directors of the company. Similar penalties were levied on various other cases on account of failure to file Form INC-20A.

1. Brief Facts of the Case:

• M/s Abhayahastha Information Services Private Limited (“The Company”) has having registered office in Hyderabad, Telangana.

• The Company has Authorised Share Capital of INR 1,00,000/- and it falls under the category of a Small company.

• The company was ordered for an Inquiry u/s 206(1) of the Companies Act, 2013, by the Ministry vide letter No. CL-II-03/304/2021-O/o DGCOA - MCA dated 13.09.2021. During the Inquiry, the Inquiry Officer noticed that the company was incorporated on 11.01.2021, but failed to file a declaration within 180 days of the Incorporation of the company in Form No. 20A.

• The Declaration was required to be filed as per section 10A read with the Companies (Incorporation) Rules, 2014.

• Therefore, the Company violated Section 10A (1) of the Companies Act, 2013. 

• A Show Cause Notice was issued to the company and its directors with advice to adjudicate the offence for violation of Section 10A of the Companies Act, 2013, r/w Section 454 of the Companies Act, 2013. 

• However, no reply has been received by the company, and the letters to the directors have been returned with postal remarks "Addressee left".

2. 関連する法的抜粋

Relevant provisions of the Companies Act, 2013, are reiterated below for ready reference:

• "Section 10A. Commencement of business, etc. 

1. A company incorporated after the commencement of the Companies (Amendment) Act, 2019 and having a share capital shall not commence any business or exercise any borrowing powers unless- (a) a declaration is filed by a director within a period of one hundred and eighty days of the date of incorporation of the company in such form and verified in such manner as may be prescribed, with the Registrar that every subscriber to the memorandum has paid the value of the shares agreed to be taken by him on the date of making of such declaration; and (b) The company has filed with the Registrar a verification of its registered office as provided in sub-section (2) of section 12.

2. If any default is made in complying with the requirements of this section, the company shall be liable to a penalty of fifty thousand rupees, and every officer who is in default shall be liable to a penalty of one thousand rupees for each day during which such default continues, but not exceeding an amount of one lakh rupees. 

3. Where no declaration has been filed with the Registrar under clause (a) of subsection (1) within a period of one hundred and eighty days of the date of incorporation of the company and the Registrar has reasonable cause to believe that the company is not carrying on any business or operations, he may, without 2 prejudice to the provisions of sub-section (2), initiate action for the removal of the name of the company from the register of companies under Chapter XVIII".

3. Order

• While adjudging the quantum of penalty under Section 10A (2) and 454 of the Act, read with Companies (Adjudication of penalties) Rules, 2014, the Adjudicating Officer shall have due regard to the factors mentioned therein. 

• The subject company is a small company as per the definition of Section 2(85) of the Companies Act, 2013. 

• The subject Company and its Officer in Default have failed to comply with the provisions of Section 10A (1) of the Companies Act, 2013. Therefore, a penalty is imposed on the Company and its Officers in Default.

4. Penalty

The following penalty is imposed on the company and its officers:

Penalty imposed on

Penalty as per the Companies Act, 2013

科された罰金

不履行について

罰金額の計算

会社

50,000

50,000

50,000

取締役1

1日あたり1,000インドルピー（上限100,000インドルピー）、1,449日間の遅延

1,449,000（1,449日×1,000）、上限100,000インドルピー

1,00,000

取締役2

1日あたり1,000インドルピー（上限100,000インドルピー）、1,449日間の遅延

1,449,000（1,449日×1,000）、上限100,000インドルピー

1,00,000

罰金合計

2,50,000

5. 他の事例における同様の罰金賦課：

ハイデラバードの会社登記官は、以下の企業に対しても、フォームINC-20Aの提出を怠ったとして罰金を科しています：

会社名

科された罰金

M/s Neeladri Information Services Private Limited

2,50,000

(Vide Order dated 27.06.2025)

M/s Vanamali Information Services Private Limited

2,50,000

(Vide Order dated 27.06.2025)

6. Conclusion

The regulations governing company law are becoming increasingly strict each day, and the Registrar of Companies (RoC) is levying substantial penalties on companies and their officers for failing to file various forms. Consequently, every company must ensure that all forms are submitted by their respective deadlines to prevent incurring penalties and late fees. Additionally, it is important to highlight that the failure to file Form INC-20A may lead to the removal of the company's name from the Register of the RoC. It is also pertinent to note that non-filing of Form INC-20A can result in striking off the name of the company from the Register of RoC.