Meetu Kumari | May 21, 2026 |
ROC Imposes Penalty for Incorrect Disclosure in AOC-4 XBRL Form
The Registrar of Companies (ROC), Mumbai-II, has imposed a penalty of Rs. 5,000 on the Director of Jai Sanatan Cinema Private Limited for incorrect filing of Form AOC-4 XBRL under the Companies Act, 2013. The adjudication order was passed on May 19, 2026 under Section 454 read with Section 450 of the Companies Act, 2013.
The proceedings arose from a suo motu adjudication application filed by Jai Sanatan Cinema Private Limited before the ROC regarding an error in the e-form filed for Financial Year 2024-25. The company had filed Form AOC-4 XBRL vide SRN AC0690726 dated 28 December 2025. However, while filing the form, the Annual General Meeting (AGM) date was incorrectly mentioned as 30 October 2025 instead of the correct date, 30 September 2025.
The ROC noted that the e-form had been digitally signed by Mr. Jitendra Kumar Jagdish Prasad Singh, Director of the company. Referring to Rule 8(3) of the Companies (Registration Offices and Fees) Rules, 2014, the authority observed that the authorised signatory and professional certifying the form are responsible for ensuring correctness of the contents and attachments of the e-form.
The adjudicating authority observed that the Director failed to ensure correctness of the particulars furnished in Form AOC-4 XBRL and thereby attracted penalty under Section 450 of the Companies Act, 2013.
The ROC further clarified that the reference to Financial Year 2023-24 in the facts portion of the application was required to be read as Financial Year 2024-25.
Since the noticee did not seek a personal hearing and the adjudicating authority found no necessity for one, the matter was decided based on records available on file.
Accordingly, the ROC imposed a penalty of Rs. 5,000 on Mr. Jitendra Kumar Jagdish Prasad Singh, Director of the company, and directed payment of the penalty within 90 days through the MCA e-adjudication portal.
The order also stated that the penalty amount must be paid from the personal sources or income of the officer in default.
The ROC further informed that an appeal against the adjudication order may be filed before the Regional Director, Navi Mumbai, within sixty days in Form ADJ in accordance with Section 454(5) and 454(6) of the Companies Act, 2013.
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