NATIONAL COMPANY LAW TRIBUNAL

CHANDIGARH BENCH (COURT-I), CHANDIGARH

CP No. 101/Chd/J&K/2023

(Application under sub-section (3) of section 252 of the Companies Act, 2013)

In the matter of:

Tahir Beigh

DIN 08681145

Son of Mohd. Ashraf Beigh

Member and Director, IB Infra Developers Private

Limited

R/o House No 1, Bathindi Morh,

Jammu, PIN Code 180016

….Applicant

Versus

1. Registrar of Companies, Jammu

Hall No. 405 to 408, Rail Head Complex, Bahu Plaza, Jammu

PIN Code 180012

Email- roc.srinagar@mca.gov.in.

2. Income Tax Department

Office 103 Ward No. 10 Dhar Road

Udhampur Jammu And Kashmir PIN Code 182101

Email.- udhampurito@incometax.gov.in

…Respondents

Order pronounced on: 25.09.2025

CORAM: KHETRABASI BISWAL, MEMBER (JUDICIAL)

KAUSHALENDRA KUMAR SINGH, MEMBER(TECHNICAL)

Appearance:

For the Petitioner : Mr. Akaant Kumar Mittal, Advocate

For ITD : Mr Varun Issar, Senior Standing

Counsel

ORDER

1. The present Application has been filed by Tahir Beigh, Member and Director, IB Infra Developers Private Limited (hereinafter referred to as ‘Company’), under sub-section (3) of Section 252 of the Companies Act, 2013 (hereinafter referred to as ‘Act’) read with Rule 87A of the National Company Law Tribunal Rules, 2017 praying for restoration of the name of the Company on the Register of Companies maintained by the Registrar of Companies, Jammu (hereinafter referred to as ‘RoC/Respondent No. 1’) and to direct Respondent to activate DIN of Applicant so that he will be able to sign the forms and pass other directions as may deem just and proper under the Act.

2. Facts averred by the Applicant in the present Application are as follows:

a) The Applicant Company IB Infra Developers Private Limited, was incorporated under the Companies Act, 2013 on 01.04.2020 vide CIN: U45303JK2020PTC011419 as a Private Company Limited by Shares and registered with the Registrar of Companies, Jammu having its Registered office situated at: First Floor, BCC Office, Opposite Wave Mall Idgah Bypass, Narwal Jammu, Pin Code 180011. The Company is carrying on the activities of sale and purchase of land, etc for construction purposes or sale.

b) The authorised share capital of the Applicant Company is Rs.

10,00,000/- (Rupees Ten Lacs only) divided into 1,00,000 number of equity shares of Rs. 10/- (Rupees Ten each) and the Issued, Subscribed & Paid Up Capital of the Company is Rs. 1,00,000/- (Rupees One Lac only) divided into 10,000 number of equity shares of Rs. 10/- (Rupees ten each). Copy of Certificate of Incorporation and Memorandum and Articles of Association of the Company are annexed with the Application as Annexures A-1 and A-2 respectively.

c) RoC struck off the name of the Applicant Company from the Register purportedly due to defaults in statutory compliances, namely, failure to file Financial Statements & Annual Return for the period of Annual Year 2021-2022. Consequently, the RoC purportedly initiated proceedings under section 248 of the Act for the purpose of striking off the name of the Applicant Company from the Register maintained by it and struck off the Applicant Company. Copy of the impugned Form No. STK - 7 Notice of striking off dated 20.12.2022 is annexed with the Application as Annexure A-5. The RoC did not follow the procedure prescribed under sub-section(1) of section 248 of the Act as no notice was received. However, they proceeded to publish the Applicant Company’s name in the Official Gazette under sub-section (5) of section 248 of the Act.

d) The Applicant Company has been active since incorporation and complied with the provisions of the Act. Business operations were impacted only due to Covid-related disruptions in Jammu, Kashmir, and Ladakh. Therefore, the Company should not be considered a defaulter, non-functional, or defunct.The entire timeline of the Covid induced troubles in the area of Jammu specific, where the registered office of the Applicant Company is located, could be seen from the tabular chart mentioned in the Application starting from 22nd of March, 2020 righ