NATIONAL COMPANY LAW TRIBUNAL (Application under sub-section (3) of section 252 read with Rule 11 of National Company Law Tribunal Rules, 2016)

IN THE MATTER OF:

Hundred Percentile Education Private Limited Through its Authorised Representative, Mr. Sandeep Mehta R/O at Shed No. 3, Type B, Electronic City, Sector 18 Gurgaon, Haryana.

…….Applicant VERSUS Registrar of Companies, NCT of Delhi and Haryana

4th Floor, IFCI Tower 61, Nehru Place, New Delhi ….Respondent Order delivered on: 22.01.2026 CORAM : KHETRABASI BISWAL, MEMBER (JUDICIAL)

: KAUSHALENDRA KUMAR SINGH, MEMBER (TECHNICAL)

Present: -

For the Applicant Company : Mr. Manish Kumar Singh, Advocate For the RoC : Ms. Chetana Kandpal, Company Prosecutor For the Income Tax Dept. : Mr. Varun Issar, Senior Standing Counsel ORDER

1. The present Application has been filed by Hundred Percentile Education Private Limited, through its Authorised Representative, Mr. Sandeep Mehta (hereinafter referred to as the “Applicant”) under sub-section (3) of section 252 of the Companies Act, 2013 (hereinafter referred to as “Act”) read with Rule 11 of the National Company Law Tribunal Rules, 2016 (hereinafter referred to as “Rules”) to restore the name of the Company in the Register of Companies, maintained by Registrar of Companies (hereinafter referred to as the ‘RoC’).

2. The Applicant Company, namely Hundred Percentile Education Private Limited, having CIN U80220HR2007PTC037137, was incorporated on 20.08.2007 under the provisions of the Companies Act, 1956. The authorised share capital of the Company is Rs. 1,00,000 and the paid up share capital is Rs. 1,00,000. The Company is engaged in the business of providing web based and mobile phone based education and e learning services with a focus on preparation for examinations, as stated in its Memorandum of Association. Its name has been struck off by the RoC vide notice dated 08.08.2018.

3. The Registrar of Companies has filed a report stating that the Company had failed to file its statutory financial statements and annual returns for two or more consecutive financial years and had not applied for obtaining the status of a dormant company under section 455 of the Companies Act, 2013. Accordingly, notices under section 248(1) of the Act read with the Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016 were issued, and thereafter the name of the Company was struck off from the Register of Companies vide notice in Form STK 7 dated 08.08.2018. It is, however, submitted by the Registrar of Companies that if restoration is considered by this Tribunal, appropriate directions may be issued to the Company to file all pending statutory documents along with payment of requisite fees and additional fees, as applicable.

4. It is submitted by the Income Tax Department that the Company is assessed to tax with the Income Tax Department, Gurugram. It is further submitted that the Company has been filing its income tax returns for various assessment years and as per the records available on the ITBA system, no demand or proceedings are pending against the Company as on date. The Income Tax Department has reported that it has no objection to the revival of the Company.

5. The Applicant further submits that the Company is ready to comply with all the conditions such as filing of Annual Financial Statements with prescribed fees and other formalities as may be imposed.

6. Heard the Ld. Counsel for the Applicant and perused the material available on record, and also perused the extant provisions of the Companies Act, 2013 and the rules made thereunder.

7. It is to be noted that sub section (3) of section 252 of the Act, inter alia, provides that the Tribunal is required to be satisfied before exercising jurisdiction to restore the company to its original name on the Register of the Registrar of Companies that the Company was, at the time of its name being struck off, either carrying on business or was in operation, or otherwise it is just th