Company Penalised by ROC Delhi for Failure to File AOC-4 CFS Within Prescribed Timeline:

Marushika Technology Limited penalised Rs1.53 Lakh for filing the wrong form instead of AOC-4 CFS — a 433-day default under Section 137 of Companies Act, 2013.

Violation of Section 137(3) Read With Section 454 of Companies Act, 2013 Results in Penalty on Company and Its Officers in Default

Aishwarya Singh

May 14, 2026

Last update on May 14, 2026

Company Penalised by ROC Delhi for Failure to File AOC-4 CFS Within Prescribed Timeline

The Registrar of Companies, Delhi, imposed a fine on Murushika Technology Limited and its two directors, Sonia Agarwal and Monicca Agarwal, for breaking section 137 (1) of the Companies Act 2013.

The company had an authorised share capital of Rs 1.5 crore for financial year 2023-24 and needed to file form AOC4 cfs within 13 days after its AGM on 25 September 2024. Instead of 25 October 2024, they filed form AOC4, which was the wrong form for their situation. Later, after increasing their share capital to ₹10 crore, they were required to use XBRL for filings, which then made it impossible to file the correct, non-XBRL AOC-4 CFS. Marushika Technology reported its own mistake with a suo motu application. They admitted they’d simply overlooked the requirement. The period of non-compliance lasted 433 days. The penalties are pretty clear: Rs 53,400 for the company and Rs 50,000 each for the two directors, making a total of Rs 1,53,400. They have 90 days to pay, using the MCA e-Adjudication portal. Plus, the company has to mention this order in its next board report.