INCOME TAX

F.No. 225/423/2017/ITA.II

Government of India

Ministry of Finance

Department of Revenue (CBDT)

North Block, New Delhi, the 18th of April, 2018

All Principal Chief-Commissioners of Income-tax/Principal Directors-General of Income-tax

Sir/Madam,

Subject: Filing of references for restoration of struck-off/de-registered companies under Companies Act, 2013-regd.-

Vide communication dated 29th December, 2017 in file of even no. (copy enclosed for reference), Board had issued necessary directions regarding filing of references for restoration of struck-off/de-registered companies under Companies Act, 2013. The field authorities were required to take immediate action in this matter, however, it has been found that till now action has been taken in a very few cases.

2. Upon consideration of the matter, the Board desires that exercise of filing references in situations stated in para 2 of Board’s letter dated 29th December, 2017 including instances of pendency of outstanding tax-liability in cases of struck-off/de-registered companies should be completed by all charges by 31st May, 2018. The concerned Pr. COT would thereafter furnish a report to Member (A&J), CBDT containing compilation of cases in his jurisdiction where reference applications have been filed by the Income-tax Department (ITD) before the National Company Law Tribunal (NCLT). This would be in addition to the preliminary report sought by Member (A&J) in this regard vide letter in F.No. 278/M-52/2003-ITJ(Pt.) dated 4th April, 2018.

3. Regarding the mechanism for filing references by the ITD for restoration of name of the struck-off/de-registered companies, Ministry of Corporate Affairs (MCA) has intimated that in view of Section 252(3) of the Companies Act, 2013, being an aggrieved creditor for its pending Income-tax proceedings, ITD may file such an application before the NCLT Bench having territorial jurisdiction over a particular case. In view of this intimation by the MCA, the concerned field authorities should file appeals before the NCLT as stated in para 5 of Board’s letter dated 29th December, 2017.

4. The MCA has also informed that they have issued suitable directions to All Regional Directors/All Registrar of Companies to extend co-operation to ITD while filing applications for restoration off name of struck-off/de-registered companies before the jurisdictional NCLT Bench. They have further informed that directions have been issued to All Regional Directors/All Registrar of Companies not to oppose applications filed by ITD before the NCLT for restoration of struck-off/de-registered companies while filing their response/reply/submission on behalf of the MCA.

5. The Departmental Standing Counsels representing the case of ITD should be suitably briefed about the stand of MCA mentioned in paras 3 and 4 above.

6. While undertaking the exercise of striking-off/de-registering companies, Registrar of Companies (RoC) issues a ‘Public Notice’ about the proposed action of removal or striking-off/de-registration the names of such companies and seeks objections, if any, to be furnished within thirty days of the notice. In the past, instances were noticed that action on these ‘Public Notices’ which were issued by the Regional RoCs was not taken in a timely manner. Therefore, to ensure that a timely response is available from the side of the ITD in these cases, it has been decided to designate nodal authorities in the ITD (as per enclosure) for this purpose. The designated nodal authorities besides coordinating response for cases falling in their jurisdiction shall also ensure that where a particular case pertains to another Pr. COT jurisdiction, the information would be passed to it in a timely manner.

7. The MCA is also being requested to intimate the Regional RoCs to ensure service of ‘Public Notice’ regarding proposal of striking-off/de-registration of companies under section 248(1) of the Companies Act, 2013 upon designated nodal authorities in the ITD. The statement of objection under section 248(1) of the Companies Act, 2013 is required to be furnished by the jurisdictional Income-tax authorities on the basis of parameters indicated in para 2 of Board’s letter dated 29th December, 2017 including pendency of out-standing tax-arrears, if any.

8. The list of cases requiring filing of applications may be identified by the concerned Pr. CIT/CIT on the basis of information, already available with the ITD & also in public domain. Further, to facilitate the process of identification of companies already struck-off/de-registered, the MCA is being also requested to furnish by 30th April, 2018 a list of all cases struck-off/deregistered by the RoC during the Financial-Year 2017-2018. The list would be furnished by the concerned regional RoCs for cases in their jurisdiction to the designated nodal authorities in the ITD as mentioned in para 6 above. It is reiterated that based upon parameters indicated, all applications are required to be filed before the NCLT Benches by 31st May, 2018.

Enclosure(s): as above

(Rajarajeswari R.)

Under-Secretary (ITA.II), CBDT

Annexure

Designated Nodal Officers for receipt of public notice under section 248(1) of Companies Act, 2013

Regional ROC	States and Area covered	Designated Nodal Officer of Income Tax Department
Hyderabad	Andhra Pradesh, Telangana	Pr. CCIT, (AP & Telangana) Address: 10th Floor, C-Block, I.T. Towers, 10- 2-3, A.C. Guards, Hyderabad-500004 Phone: 040- 23237946 E-mail: Hyderabad.pccit@incometax.gov.in
Patna	Bihar	Pr. CCIT (Bihar & Jharkhand) Address: Central Revenue Building, Birchand Patel Path, Patna-800 001 Phone: 0612- 2504447 E-mail: patna.pccit@incometax.gov.in
Ranchi	Jharkhand	Pr. CCIT (Bihar & Jharkhand) Address: Central Revenue Building, Birchand Patel Path, Patna-800 001 Phone: 0612- 2504447 E-mail: patna.pccit@incometax.gov.in
Shillong	Assam, Meghalaya, Manipura, Tripura, Mizoram, Nagaland, Arunachal Pradesh	Pr. CCIT, NER Address: 1st Floor, Aayakar Bhawan, Christian Basti, G. S. Road, Guwahati-781 005 Phone: 0361- 2345106 E-mail: ccit.guwahati@incometax.gov.in
Bilaspur	Chattisgarh	Pr. CCIT, MP & Chhattisgarh Address: Aayakar Bhawan, 48 Arera Hills, Hoshangabad Road, Bhopal-462 001 Phone: 0755- 2554597 E-mail: ccit.bhopal@incometaxindia.gov.in
Delhi	Delhi, Haryana	Pr. CCIT, Delhi Address: C. R. Building, I. P. Estate New Delhi-110002 Phone: 011- 23379713 E-mail: delhi.pccitl.incometax.gov.in
Goa	Goa, Daman & Diu	Pr.CCIT (Karnataka & Goa) Address: Central Revenue Building, No.-1 Queen’s Road, Bengaluru – 560 001 Phone: 080- 22869239 E-mail: ccit.bangalore@incometax.gov.in
Jammu	Jammu & Kashmir	Pr. CCIT, NWR Address: Aayakar Bhawan, Sector-17-E, Chandigarh Phone: 0172- 2701645 E-mail: ccit.chandigarh@incometax.gov.in
Kochi	Kerala	Pr.CCIT, Kerala Address: Central Revenue Building, 2nd Floor, I S Press Road, Kochi – 682 018 Phone: 0484- 2390176, E-mail: pranab.kumar.das@incometax.gov.in
Mumbai	Maharashtra – Mumbai Area	Pr.CCIT, Mumbai Address: 3rd Floor, Aayakar Bhawan, Maharishi Karve Road, Mumbai – 400 020 Phone: 022- 22017654 E-mail: ccit.mumbai@incometax.gov.in
Pune	Maharashtra – Pune Area	Pr. CCIT, Pune Address: Aayakar Bhawan 12, Sadhu Vaswani Chowk Pune – 411 001 Phone: 020- 26125898 E-mail: puneccitl@gmail.com
Puducherry	Puducherry	Pr. CCIT Tamil Nadu Sr Puducherry Address: 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034 Phone: 044- 28338301 E-mail: chennai.pccit@incometax.gov.in
Ahmedabad	Gujarat	Pr.CCIT, Gujarat Address: P.B. No. 211, Aayakar Bhawan, Ashram Road, Ahmedabad – 380 009 Phone: 079- 27546340 E-mail: ccit.ahmedabad@incometax.gov.in
Bangalore	Karnataka	Pr.CCIT (Karnataka & Goa) Address: Central Revenue Building, No.-1 Queen’s Road, Bengaluru – 560 001 Phone: 080- 22869239 E-mail: ccit.bangalore@incometax.gov.in
Gwalior	Madhya Pradesh	Pr. CCIT, MP & Chhattisgarh Address: Aayakar Bhawan, 48 Arera Hills, Hoshangabad Road, Bhopal-462 001 Phone: 0755- 2554597 E-mail: ccit.bhopal@incometaxindia.gov.in
Cuttack	Orissa	Pr. CCIT, Odisha Address: Aayakar Bhawan, Rajaswa Vihar, Bhubaneswar-751 007 Phone: 0674- 2589925/ 2589633 E-mail: bkmishra01@yahoo.co.in
Chandigarh	Punjab, Chandigarh, Himachal Pradesh	Pr. CCIT, NWR Address: Aayakar Bhawan, Sector-17-E, Chandigarh Phone: 0172- 2701645 E-mail: ccit.chandigarh@incometax.gov.in
Chennai	Tamil Nadu – Chennai and Surrounding Districts	Pr. CCIT, Tamil Nadu & Puducherry Address: 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034 Phone: 044- 28338301 E-mail: chennai.pccit@incometax.gov.in
Coimbatore	Tamil Nadu – Coimbatore and Surrounding Districts	Pr. CCIT Tamil Nadu & Puducherry Address: 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034 Phone: 044- 28338301 E-mail: chennai.pccit@incometax.gov.in
Kolkata	West Bengal	Pr.CCIT (West Bengal & Sikkim Address: Aayakar Bhawan, P-7,Chowringhee Square, Kolkata-700069 Phone: 033- 22136148 E-mail: Anil.Kumar.Singh@incometax.gov.in
Jaipur	Rajasthan	Pr. CCIT, Rajasthan Address: New Central Revenue Building, Statue Circle Bhagwan Dass Road, Jaipur Phone: 0141- 2385022 E-mail: jaipur_ccit@incometax.gov.in
Kanpur	Uttar Pradesh, Uttarakhand	Pr.CCIT (UP West & Uttarakhand) Address: 16/69, Aayakar Bhawan, Civil Lines, Kanpur-208001 Phone: 0512- 2304475 E-mail: ccitkanpur@rediffmail.com