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2022 (1) TMI 168 - Tri - Companies LawSeeking to restore the name of the Company in the ROC - Section 252 of the Companies Act, 2013 - HELD THAT:- A perusal of the various documents more particularly, the Income Tax Acknowledgment for the Assessment Year 2014-2015 to 2019 - 2020 would show that the Company has paid tax and further a perusal of the bank statements for the period from 01.09.2014 would show that the Company has done various transactions which manifest the fact that the Company was active and running preceding two years from the date of strike off. Taking into consideration the provisions of Section 252 of the Companies Act, 2013 which vests this Tribunal with a discretion where the Company whose name has been struck off and such Company is able to demonstrate that there is a running business as on the date when the name of the Company was struck off and also keeping in consideration that it is just to do so can restore the name of the Company in the register and in the interest of all the stakeholders including members of the Company, its employees as well as the revenue and the Applicant itself who seeks restoration of the name of the Company in the register being maintained by RoC. The Application is allowed subject to the directions imposed.
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