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2023 (1) TMI 692

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..... sought by the Petitioner. Notice has also not been issued in this matter. 3. The case of the Petitioner company- Aurobindo Chaudhuri Memorial Great Indian Dream Foundation (hereinafter, 'the Foundation') is that the Foundation could not file the form AOC-4 which was required to be filed within 30 days of the Annual General Meeting (AGM) as per Section 137 of the Companies Act, 2013 (hereinafter, 'the Act') read with Rule 12 of the Company (Accounts) Rules, 2014. 4. It is the case of the Petitioner that certain circulars were issued by the Respondent No. 1- Ministry of Corporate Affairs (MCA), i.e., General Circular No. 11/2020 and 12/2020 dated 24th March, 2020 and 30th March, 2020, respectively to enable defaulting companies to file the .....

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..... ended till 31st December 2020. 10. An AOC-4 form which is claimed to have been prepared by the Petitioner is sought to be placed on record along with the screenshot of a tweet dated 2nd January, 2021 which claims that the MCA portal had crashed and not responding. 11. The Court has perused the record and notices that there is nothing on record to show that these forms were filled by the Petitioner or that there was any attempt to upload the said forms within the deadlines fixed. It has also been observed that in view of the representations received by the Respondent- MCA, a circular was issued dated 15th January, 2021 with a 'Scheme for condonation of delay for companies restored on the Registrar of Companies between 01 December 2020 and .....

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..... e Scheme are as under: - (i) The Scheme shall come into effect from 01 February 2021. (ii) Applicability: The Scheme shall be applicable in respect of companies in respect of whom the appeal filed under section 252 of the Act with the respective NCLT Bench for the restoration of the name of the company was disposed of between 01.12.2020 to 31.12.2020, with an order for restoration of the company. (iii) Duration of the Scheme: The last date for filing of any overdue e-forms by such companies under the scheme shall be 31.03.2021 (iv) Forms for which the Scheme shall be applicable: The Scheme shall be applicable in respect of filing of all e-forms [except where any increase in authorized capital is involved (SH-and charge related docum .....

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