https://www.taxtmi.com/caselaws?id=337604 The tribunal granted leave for compounding the offense under Section 441 of the Companies Act, 2013, due to the company's unintentional delay in filing its annual return. Considering the company's non-profit status and the procedural challenges faced in obtaining DIN numbers, the tribunal acknowledged the steps taken to rectify the delay, including payment of late fees. Citing a Supreme Court judgment empowering the Company Law Board to compound offenses without prior court permission, the tribunal allowed the petition and directed the Registrar of Companies to act accordingly, effectively resolving the case. en-us Thu, 08 Dec 2016 00:00:00 +0530 Wed, 16 Aug 2017 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337604 The tribunal granted leave for compounding the offense under Section 441 of the Companies Act, 2013, due to the company's unintentional delay in filing its annual return. Considering the company's non-profit status and the procedural challenges faced in obtaining DIN numbers, the tribunal acknowledged the steps taken to rectify the delay, including payment of late fees. Citing a Supreme Court judgment empowering the Company Law Board to compound offenses without prior court permission, the tribunal allowed the petition and directed the Registrar of Companies to act accordingly, effectively resolving the case. Case-Laws Companies Law Thu, 08 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337604