2020 (12) TMI 961

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.... of name of Excellent Cooling Services Pvt. Ltd. struck off by the Registrar of Companies, Uttar Pradesh U/s 248 of the Companies Act, 2013 read with Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016, from the Register of Companies maintained by the Registrar of Companies, Uttar Pradesh. 2.  Facts of the appeal are stated as under: i. The Appellant Company Excellent Cooling Services Pvt. Ltd. was originally incorporated on 06.04.2015 with the Registrar of Companies,  Uttar  Pradesh  having  CIN U74120UP201SPTC069918. ii.  The Appellant Company is involved in legal, accounting, bookkeeping and auditing activities; tax consultancy; market research and public....

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....ection received from any person and accordingly, the company was dissolved as the company failed to file its Annual return and Balance Sheets since 2015 onwards. 4.  Further, the Income Tax Authorities in its representation mentioned that the assesse company has filed the ITR for Assessment Year 2016-2017 till 2019-20 and further stated that a demand of Rs. 20,350/- is still pending against the company. 5.  Further, in order to corroborate its submission, the Appellant has placed before us the Audited Balance Sheets for the Financial year 2016-2017 to 2018-2019 in which the last audited balance sheet for the year ending 31st March, 2018 reflects that the company has revenue from operation shown as Rs. 52,29,086.62/-, the com....

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....ny is a living entity. This Tribunal has examined the relevant provision applicable for restoration of the name of the company as provided in Section 252 of the Companies Act 2013 and as per the facts and circumstances of the case, it will be in the interest of the Company, its Shareholders and Creditors, the name of the Company be ordered to be restored by this Bench while exercising its jurisdiction U/s 252 of the Companies Act, 2013 read with Rules made thereunder. 8. The provisions pertaining to restoration of the name of the company has been provided in Section 252 of the Companies Act 2013 which includes that, if it is just and equitable to restore the name of the company in the Registrar of Companies, it may direct the RoC to rest....