ABC Ltd. was incorporated in April, 2018. Due to the recession in the market and technical reasons, the Company could not commence its business till now. In the current situation, promoters of the company are willing to

According to Section 249 of the Companies Act, 2013, the Company shall not make any application for the strike off of the company, if at any time in the previous 3 months, the company has done any of the below mentioned activities: Has changed its name or Has shifted its registered office from one State to another; has made a disposal for value of property or rights held by it, immediately before cesser of trade or otherwise carrying on of business, for the purpose of disposal for gain in the normal course of trading or otherwise carrying on of business; has engaged in any other activity except the one which is necessary or expedient for the purpose of making an application under that section, or deciding whether to do so or concluding the affairs of the company, or complying with any statutory requirement; has made an application to the Tribunal for the sanctioning of a scheme of compromise or arrangement and the matter has not been finally concluded; or is being wound up under Chapter XX of the Companies Act, 2013 or under the Insolvency and Bankruptcy Code, 2016. Since ABC Ltd. changed its registered office from Delhi to Noida two months back, it falls under point (ii) above. Therefore, the company cannot apply for removal of its name under Section 249 of the Companies Act, 2013, as it has undertaken an activity (shifting registered office from one state to another) within the preceding three months.