NATIONAL COMPANY LAW TRIBUNAL COURT NO. 1 ITEM No.203 Co.Appeal 6 of 2025 Order under Section Sec 252 IN THE MATTER OF:

Anurag Soni ........Applicant V/s Registrar of Companies of Madhya Pradesh ........Respondent Coram:

Mr. Brajendra Mani Tripathi, Hon’bleMember(J)

Mr. Man Mohan Gupta, Hon’ble Member(T)

PRONOUCEMENT ORDER Delivered on 06/03/2026 The case is fixed for pronouncement of the order. The order is pronounced in open Court vide separate sheet.

Sd/- Sd/-

MAN MOHAN GUPTA BRAJENDRA MANI TRIPATHI MEMBER (TECHNICAL) MEMBER (JUDICIAL)

IN THE NATIONAL COMPANY LAW TRIBUNAL Company Appeal No. 6 of 2025 (This application is filed under Section 252 of the companies Act, 2013)

In the matter of:

Anurag Soni (HAVING PAN: BBJPS9085E)

Address: -16 Race Course Road, Indore, Madhya Pradesh – 452001 Email:-sonifamily0@gmail.com ..…Appellant/Petitioner Versus Registrar of Companies

3rd Floor ‘A’ Block Sanjay Complex, Jayendra Ganj, Gwalior, Madhya Pradesh – 474009 Email: roc.gwalior@mca.gov.in …..Respondent Coram:

Mr. Brajendra Mani Tripathi, Hon’ble Member(J)

Mr. Man Mohan Gupta, Hon’ble Member(T)

Order pronounced on:….06.03.2026 Appearance:

For the Petitioner : Mr. Rajat Lohia, Adv.

For the Income Tax Department : Ms. Yashika Bondwal, Adv.

ORDER

1. This is an Appeal filed dated 06/05/2025, by Mr. Anurag Soni (hereinafter referred to as the “Appellant” / “Petitioner”), who is the Shareholder of M/s Money House Commodity Private Limited (hereinafter referred to as the “Company”), under Section 252 of the Companies Act, 2013 (hereinafter referred to as the “Act”) aggrieved against the order of strike off carried out by the Registrar of Companies (hereinafter referred to as the “RoC”) under Section 248 of the Companies Act, 2013 (previously Section 560 of the Companies Act, 1956).

2. The name of the Company was struck off from the Register of Companies pursuant to action initiated by the Registrar of Companies, Madhya Pradesh, under Section 248(1)(d) of the Companies Act, 2013 on account of non-filing of its Annual Returns and Financial Statements for the financial years 2013–14 to 2016–

17.

3. In furtherance thereof, the Registrar issued a notice in Form STK-5 dated 10/03/2017 inviting objections, if any, to the proposed removal of the Company’s name. As no representation or objection was received within the prescribed period, the Registrar proceeded to publish notice in Form STK-7 under Section 248(5) of the Act vide No. ROC-G/248(5)/2017/2771 dated 26/05/2017, thereby striking off the name of the Company from the Register of Companies and dissolving the Company.

Submissions by the Petitioner:

4. The Company was incorporated on 23 December, 2010 under the provisions of the Companies Act, 1956 (now governed by the Companies Act, 2013) with Corporate Identification Number (CIN): U67120MP2010PTC025022 and has its registered office situated at 410, Apollo Square, 7/2 Race Course Road, Indore – 452003, Madhya Pradesh, India.

5. The company is engaged in the business of commodity trading and broking, including online trading in agricultural commodities and their derivatives, and is authorized to obtain membership of recognized commodity exchanges. The Shareholding of the respondent company is as follows:

6. It is submitted by the Petitioner that the authorized share capital of the Company is Rs.30,00,000/- (Rupees Thirty Lac Only) divided into 3,00,000 number of equity shares of Rs.10/- and issued, subscribed and paid-up capital of the Company is Rs.19,60,000/- (Rupees Nineteen Lac Sixty Thousand Only) divided into 1,96,000 number of equity shares of Rs.10/-.

7. The Petitioner submitted that the default in filing statutory returns from 2013 to 2017 was neither wilful nor intentional but was due to compelling circumstances. It is stated that the Petitioner, who was primarily responsible for the management of the Company, was named as an accused in FIR No. 498/2013 registered at the Cyber and Hi-Tech Crime Police Station, Bhopal. On account of the said proceedings, th