Compounding Order under Section 441 of the Companies Act, 2013 in the matter of M/s. INTEGRA AUTOMATION PRIVATE LIMITED

Sl. No. 1, r CA No. 433/Sec.441/RD (SR)/2025-26 BEFORE THE REGIONAL DIRECTOR (SOUTHERN REGION) MINISTRY OF CORPORATE AFFAIRS CHENNAI IN THE MATTER OF THE COMPANIES ACT 2013 AND SECTION 441 OF CA 2013 IN THE MATTER OF M/s. INTEGRA AUTOMATION PRIVATE LIMITED

1. M/s. Integra Automation Private Limited
2. Mr. Vikram Sokkalingam, Whole Time Director Applicants Date of Hearing Present 23.03.2026 and 27.03.2026 S.R. Parath Kumar Practicing Company Secretary ORDER This is an application filed under Section 441 of the Companies Act, 2013 by the above applicants for compounding of offence committed under Sec. 148(2) of the Companies Act, 2013. Violation Sec. 148 (2) of the Companies Act, 2013 Details / Nature of Violation As per Section 148 (2) of the Companies Act, 2013, if the Central Government is of the opinion, that it is necessary to do so, it may, by ordeI , direct that the audit of cost records of class of companies, which are covered under Sub section (1) and which have a net worth of such amount as may be prescribed or a turnover of such amount as may prescribed, shall be conducted in the manner specified in the order. As per the Rule 6(2) of Companies (Cost Records and Audit) Rules, 2014, every company referred to in sub-rule (1) shall inform the cost auditor concerned of Ms or its appointment as such and file a notice of such appointment with the Central Government within a period of thirty days of the Board meeting in which such appointment is made or within a period of one hundred and eighty days of the commencement of the financial year whichever is earlier, through electronic mode, in Form CRA-2 along with the fee as specified in Companies (registration Offices and Fees)Rules, 2014. The company ought to have filed the Cost Audit Report and form CRA-4 wittUn 30 days from the date of receipt of Cost Audit Report for the Financial year ended 31.03.2024. The company has filed the same belatedly oray on 26.07.2025, thereby contravened Section 148(2) of the Page 1 of 3

E-iLpanies Act,2013 and Rule 6(2) of the Companies (Cost Records and Audit) Rules, 2014 As irutructed by the Cost Audit Branch, Ministry of Corporate Affairs, the Registrar of Companies, Tamil Nadu, Coimbatore has issued SCN No C/ROC Coimbatore/6192/2025/148-3/2023-24, dated 27.03.2025 for violation of Section 148(2) of the Companies Act, 2013 for the financial year 2023-24. 2. The Registrar of Companies, Coimbatore vide letter dated 03.09.2025, had reported that the company had filed Form GNL-1 vide SRN: AB5782807 dated 01.08.2025 & AC2499457 dated 28.02.2026. ROC further reported that this is the first offence and that no prosecution is filed for the above said offence. Also, Roc has conveyed no objection for compounding the violation. 3. The applicants have moved compounding application informing that the offence committed was due to sudden demise of the Managing Director and prayed to compound the violation. 4. While processing the instant compounding application filed by e-form GINL-1 vide SRN: AB5782807 dated 01.08.2025 & AC2499457 dated 28.02.2026, it has come to the notice that the ROC, Coimbatore vide the revised report dated 03.09.2025 has already furnished comments and has stated that no prosecution is filed for the above said dffence. Also Roc has conveyed no objection for compounding the violation and stated that the said revised report may be treated as single report for the violation of section 148(2) of the Companies Act,2013 and Rule 6(2) of the Companies (Cost Records and Audit) Rules, 2014 for both the years i.e FY ending 31.03.2020 and 31.03.2024. Hence hearing was held on 23.3.2026 & 27.3.2026. 5. At the hearing held on 23.03.2026 & 27.03.2026, the Authorized Representative of the Applicant had reiterated the submissions made in the application and pleaded to take a lenient view. Further the Authorized Representative has submitted that the earlier application filed vide SRN N30812085 dated 19.05.2025 has already been compounded vide order dated 10.02.2026. While compounding the present violation, the coruolidated report of the ROC dated 03.09.2025 was missed out to be taken into consideration, md only the report dated 17.07.2025 was taken into consideration which resulted in compounding of only one violation though the revised report dated 03.09.2025 was also on record Page 2 of 3

/ 6. That taking into consideration the submissions made, facts of the case and the report of Registrar of Companies, Coimbatore dated 03.09.2025, the following compounding fees were directed to be paid as pre-condition for compounding the above said offence committed by the applicants. SI. Applicant No M/s. Integra Automati 1, 2. Mr. Vikram So: Whole Time Director Total Compounding fee payable by applicant (in Rupees) 75.000.00 25,000.00 1,00,000.00 6. That pursuant to the above directions, the applicants have remitted the compounding fees imposed and submitted receipts evidencing payment of compounding fees as detailed below: Amount Paid SRN/Date Applicant M/s. Integra Automation Privi UU2466133 dated 30.03.2026 Roooa Wholl Mr. Vikram sI ,000.00 UU2465676 dated 30.03. 'ector ,00,000.00 Total Therefore, the offences as mentioned above as against the said two applicants stands compounded and the compounding application is hereby allowed and disposed off . 7. The Company is directed to give intimation to the Registrar of Companies concerned within 7 days from the date on which the offence is so compounded in compliance of Sub-Section (3)(b) of Section 441 of the Companies Act, 2013 and the company shall also file this order as per the provisions of Section 441(4) read with Section/- 403 of the Companies Act, 2013 in eform No. 1NC-28 within 30 days from the date of receipt of this order. Dated at Chennai this the 07at day of April, 2026, W (ii/AY REGK)NAL DIRECTOR To

1. M/s. Integra Automation Private Limited SF 238, Kurunalli Palayam Village, Vadachittoor Via Pollachi Taluk, Coimbatore - 624 120.
2. Mr.Vikram Sokkalingam, Whole Time Director No. 10, Rajagopal Street, Nehru Nagar , Coimbatore - 641 014.
3. The Registrar of Companies, Coimbatore. Page 3 of 3