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    <title>2009 (12) TMI 502 - HIGH COURT OF DELHI</title>
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    <description>Restoration of a company struck off for prolonged non-filing of annual returns and balance sheets may be granted under section 560(6) where the restoration application is timely and the company was carrying on business. Management retains primary responsibility for statutory compliance; persistent filing defaults cannot be attributed merely to employee lapse. Restoration may be made subject to costs under the Companies (Court) Rules, 1959, and completion of outstanding statutory formalities. The company&#039;s name was restored to the register subject to those conditions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=113545</link>
      <description>Restoration of a company struck off for prolonged non-filing of annual returns and balance sheets may be granted under section 560(6) where the restoration application is timely and the company was carrying on business. Management retains primary responsibility for statutory compliance; persistent filing defaults cannot be attributed merely to employee lapse. Restoration may be made subject to costs under the Companies (Court) Rules, 1959, and completion of outstanding statutory formalities. The company&#039;s name was restored to the register subject to those conditions.</description>
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