Restoration of struck off company for bona fide default depends on justice-oriented relief and compliance with statutory obligations.

A struck off company may be restored to the register where non-filing of annual returns and financial statements is shown to be bona fide, no inquiry, investigation or complaint is pending, and restoration would not prejudice any party. The Tribunal applied a justice-oriented approach, noting the Registrar did not oppose restoration and that the company undertook to file overdue statutory documents and meet consequential obligations after revival. Restoration was ordered subject to compliance with imposed conditions and costs, with consequential reinstatement of director identification numbers and corporate status.

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Issues: Whether the struck off company should be restored to the register under section 252 of the Companies Act, 2013 despite non-filing of annual returns and financial statements.

Analysis: The company had been struck off for non-filing, but the record showed that the business had not materialised and the default was pleaded as bona fide. The Registrar did not oppose restoration and there was no pending inquiry, investigation, or complaint. The Tribunal also took note of the statutory power of the Registrar to strike off under section 248, the availability of restoration under section 252, and the need to adopt a lenient and justice-oriented approach where restoration would not prejudice any party. The request was further supported by an undertaking to file pending statutory documents and comply with consequential obligations after restoration.

Conclusion: The company was ordered to be restored to the register, with consequential restoration of director identification numbers, subject to compliance with the specified conditions and payment of costs.

Final Conclusion: The striking off was set aside in substance and the company regained its corporate status, enabling it to regularise defaults and resume business after compliance with the imposed terms.

Ratio Decidendi: A company struck off for non-filing may be restored under section 252 where the default is bona fide, no adverse proceedings are pending, and restoration serves the interests of justice without causing prejudice.

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