29 July 2012
hi, i had filed form 32 for for CS appointment in May 2011 & after that filed Form 32 for manager appointment for same person in June 2011. After that view signatory detail of company was showing that person as manager.
Now that person has resigned from both manager & CS post. I filed form 32 for resignation of manager & it got approved and that persons name removed from signatory details. Now i am filing form 32 for CS resignation but it is showing error that "PAN should be associated with company "
I think, when you have file Form-32 in June 2011, you have change the designation of CS in manager by filing then the MCA portal update their designation as Manager through PAN. In both case PAN is necessary for Form-32.
Form-32 of resignation is correct and no need to further filing of resignation of CS. CS is a whole time employment in the company and Manager also is the same. So you can not appoint him as manager and CS at the same time.
30 July 2012
Now form 32 for resignation is not requried to be filed.
When you have filed form 32 for the appointment of manager. The Form must be filed for change in designation and the designation of the CS must be changed to Manager and the PAN will have associated with the Manager designation.
AFter filing resignation from the post of manager, now the PAN is no more associated with the Company.
As per mu understanding, you will further appoint him on same back date and file Form-32 of appointment and the resign such person before appoint him as manager and file Form-32 again from back date of such resignation.
Ensure that the noting in minutes has been done in a way that is shows that the CS has been promoted to Manager and form 32 for change of designation has been filed.
I think, the ROC has not received any resignation till date after accepting the position of Manager. If he is resumed office as manager, it means they have given their resignation letter and if he has not given, then it should be taken.
Now, the point is that how you intimate the resignation of CS to ROC. Dear Ankur is right that the MCA portal has no record of such PAN so the MCA will assumed that the CS has given their resignation and the company has filed Form-32 for the same.
So, if the MCA portal is not showing their details so you can not file any form for updating the same. you can only made it in your record updation.
CAclubindia
