Dear Sir [Pratul],
Kindly appreciate according to your query your financial year ended on 30.09.2011 with the valid ROC approval for extension of your financial year u/s 210(4).
Now as per section 210, for holding AGM up to March 31, 2012, ROC extension for holding AGM [up to March 31, 2012] was not required at all. Reason being u/s 210 you can hold your subsequent AGMs within a period of 6 months from the end of your financial year.
Now if you have got the extension (for holding AGM) from ROC for a further period of 3 months from 01.04.2012 to 30.06.2012 under second proviso to section 166(1), then your AGM dated 10.04.2012 would be considered as valid. In other case your AGM dated 10.04.2012 would attract penalty u/s 168 which have already been explained by fellow CCI members.
Some references are there in the suggested readings for non-holding of AGM without quoting anything about holding AGM after due date without ROC extension approval. So as per my opinion holding of AGM after due date would be valid only if compounded by the respective authority within the meaning of section 621A. However non-holding of AGM is a non-compoundable offence read with section 621A.
For the information of other members non-holding of AGM is a very serious offence under company law as this offence is non-compoundable offence read with section 621A.
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Extension under the second proviso to sub-section (1) of section 166 possible only if application made before the expiry of the period lay under section 166(1)
The Department's view is that the Registrar should grant an extension of time for holding the AGM of a company under the second proviso to sub-section (1) of section 166 only when the application for such extension is made to him before the expiry of the period laid down in sub-section (1) of that section.
Source: Company News & Notes, dated 1-7-1963.
I hope the efforts would be of some help.
Best Regards
Ankur Garg