Strike off

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

21 January 2016 if company has filed last return in a.y. 2009-2010 after that now on Mca status is Stike off
company is not doing any activity
Now company received notice for non filing of return for A.y. 2010-11,2011-2012,2012-2013

so we need to file return or not as staus is strike off ,company business is closed

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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21 January 2016 Online filing is impossible for a company having status 'strike off'.

Querist : Anonymous

Querist : Anonymous (Querist)

21 January 2016 sir,we should comply or not notice received from it deptt. ya we can file return in reply of notice received

Querist : Anonymous

Querist : Anonymous (Querist)

21 January 2016 sir or manually we should comply notice of it deptt as business is already closed no any activity carried by company

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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21 January 2016 IT return can be filed and need to be filed online that too digitally signed.

PS:- Earlier reply is related to Companies Act,1956/2013.

Querist : Anonymous

Querist : Anonymous (Querist)

21 January 2016 sir can we send letter to It deptt by stating that company is not doing any activity.
As company status is "strike Off" ,so no need to file return
can we write

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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25 July 2025 You're dealing with a **struck-off company** that has received **notices from the Income Tax Department** for **non-filing of income tax returns** for past Assessment Years (AYs). Let's walk through the situation step by step:

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## ✅ Summary of Your Situation:

* Last return filed: **AY 2009–10**
* MCA status: **Strike Off**
* No business activity since then.
* **Notices received** from Income Tax Dept for **non-filing of returns for AYs 2010–11 to 2012–13**

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## 🔍 Key Legal Points

### 1. 📜 **Struck-Off Status Under Companies Act**

* A company **struck off under Section 248** of the Companies Act, 2013 (or earlier equivalent under Companies Act, 1956) **ceases to exist legally**.
* However, **strike-off doesn’t absolve the company or its directors** from **past statutory compliances**, including income tax.

> ⚠️ So even if the company is struck off, the **Income Tax Department has the right** to issue notices for pending returns.

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### 2. 🧾 **Do You Need to File the ITRs?**

**Yes, you should respond to the notices**, and ideally **file the pending ITRs**, if:

* The notices are valid under Section 142(1), 148, or 153C.
* There was any **income assessable** or **TDS entries** in the system.
* To **avoid penalties**, prosecution, or best judgment assessments under Section 144.

Even if there was **no business or income**, you can **file a NIL return** in response.

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### 3. 📥 **Can You File Online?**

* Technically, **you can still file Income Tax Returns online**, because income tax e-filing is **independent of MCA status**.
* **Digital signature of authorized director** will be required. If that’s not available (since the company is defunct), you may need to:

* File **manually**, or
* **Write a letter to the ITO**, explaining the status and requesting relief or waiver.

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## 📩 Recommended Action

### ✔️ **Step-by-Step Suggested Response**:

1. **Prepare a letter** to the jurisdictional Income Tax Officer (ITO):

* Mention company name, PAN, and details of strike-off.
* Attach **MCA Master Data printout** showing “Strike Off” status.
* Clearly state that:

* The company **ceased business operations post AY 2009–10**.
* No income/activity occurred in AYs 2010–11 to 2012–13.
* The company was **struck off by ROC**, hence no return filed.
* Request closure of the case, or allow **manual NIL return** filing if required.

2. If ITO insists on return filing:

* You may **file NIL returns online** using a **digital signature** (DSC) if available.
* Or file **manual returns** with cover letter, signed by an authorized director (even if not active anymore, they still carry responsibility).

3. **Keep acknowledgment copies** of all letters filed.

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## 🧾 Sample Lines for Your Letter

> “This is to inform you that M/s XYZ Pvt. Ltd. (PAN: XXXXX) was officially struck off from the register of companies as per MCA records on \[date]. The company had ceased operations post FY 2008–09 and has not carried out any business activity thereafter. Hence, no returns were filed for AYs 2010–11 to 2012–13. We request you to kindly take this on record and drop the proceedings initiated under the said notices.”

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## ✅ Conclusion

| Issue | Recommended Action |
| ------------------------------ | --------------------------------------------------- |
| Company is struck off | Attach proof (MCA printout) |
| Notices received for past ITRs | Respond officially to ITO |
| No business activity | Mention in letter and file NIL returns if required |
| Filing method | Online (if DSC exists), or manual with letter |
| Can you ignore? | ❌ No — must respond to avoid penalty or prosecution |

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Let me know if you’d like a **draft letter** to the IT department or help with preparing a **NIL ITR** for any of the years.

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