Compounding order under Section 441 of the Companies Act, 2013 for violation of Section 155 of the Companies Act, 2013 in the matter of M/s. Kosuke Tsuchimoto

BEFORE THE REGIONAL DIRECTOR (NORTHERN REGION) Company Application No. RDNR/KOSUKE/COMP/155/2026

In the matter of the Companies Act, 2013-Section 441

And

In the matter of KOSUKE TSUCHIMOTO having residence at 451-162, 3-405, Oyamada-Cho, Kawachinagano, Osaka, Japan-5860094.

In the matter of:

1. Kosuke Tsuchimoto.

.--. Applicant

Present:

1. Mr. Arun Kumar Gupta, Ld. PCS.

2. Ms. Anuradha Newatia, Ld. PCS.

3. Mr. Krishan Kumar, Assistant Director.

...For Applicants ....Presenting Officer

Date of Hearing: 20.01.2026

.-

1. An application under Section 441 of the Companies Act, 2013 filed for compounding of offence u/s 155 of the Companies Act, 2013 through SRN F31236078.

2. Ld. PCS for the applicant confirms that the default under section 155 of the Companies Act, 2013 is subject to adjudication under section 454 of the Companies Act, 2013 and therefore, compounding application is not maintainable. Ld. PCS prays for liberty to withdraw the compounding application vide letter dated 20.01.2026, so as to file an appropriate application u/s 454 of the Companies Act, 2013 before the ROC, Delhi.

3. The Presenting Officer, Mr. Krishan Kumar, Assistant Director, submits that default u/s 155 of the Companies Act, 2013 is punishable u/s 159 of the Companies Act, 2013 which is punishable with penalty after decriminalization w.e.f. 02.11.2018 and the withdrawal is permissible at any stage before the application is disposed of and therefore may be considered for approval.

4. In view of the above, the applicants are permitted to withdraw the compounding application with a liberty to file afresh, in case permissible by law. The prayer of Ld. PCS is considered and allowed, and the application is dismissed as withdrawn, with liberty to file afresh and disposed of accordingly.

Signed on the day of February, 2026 at New Delhi

= (VINOD SHARMA) REGIONAL DIRECTOR (NR)

pus Uu-Ub46 Date 18 FEB 2025

Endt. No RDNR/KOSUKE/COMP/155/2026

1. KOSUKE TSUCHIMOTO, 451-162, 3-405, Oyamada-Cho, Kawachinagano, Osaka, Japan-5860094.

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