Incorrect AOC‑4 Filing: MCA Imposes Penalty on Company and Director for Wrong AGM Date Entry [Read Order]

The Ministry of Corporate Affairs has imposed a penalty on the company and Director for the wrong entry of the date of Annual General Meeting (AGM) in Form AOC-4.

The company, Ciria Tanning Co. Pvt. Ltd incorporated in West Bengal. The company filed its financial statements in Form AOC‑4. On examination, it was found that the company had incorrectly mentioned the AGM date as 30 September 2025, instead of the actual date 25 September 2025, which was duly reflected in Form ADT‑1 filed earlier.

Recognising the mistake, the company itself filed Form GNL‑1 requesting that the defective AOC‑4 be marked as incorrect.

Under Rule 8(3) of the Companies (Registration Offices and Fees) Rules, 2014, the authorised signatory and professional certifying an e‑form are responsible for the correctness of its contents and attachments.

Filing incorrect particulars constitutes a contravention. Since no specific penalty is prescribed elsewhere, Section 450 of the Companies Act, 2013 applies, which provides for a penalty of ₹10,000, and in case of continuing contravention, ₹1,000 per day, subject to a maximum of ₹2 lakh for a company and ₹50,000 for an officer in default.

A show cause notice was issued on 26 December 2025 to the company and Rahul Gupta, the signatory of the impugned form. In reply dated 27 December 2025, the noticees admitted the defect, explained that the error was inadvertent, and requested leniency.

The adjudicating officer, however, emphasised that the MCA electronic registry is a public record relied upon by regulators, creditors, shareholders, and other stakeholders. Incorrect filings undermine its reliability and accountability. The request to mark the form as defective was treated as an administrative rectification, but it did not erase the contravention already committed.

Invoking powers under Section 454 of the Companies Act, 2013, the MCA imposed penalties of ₹10,000 on Ciria Tanning Co. Pvt. Ltd and ₹10,000 on Rahul Gupta, Director and signatory