In the matter of cognizable offences against women and children, not regisering FIR is a punishable offence
Allahabad High Court
Razeena Vs State of UP
2014(40) R. C. R. (Crl) 431
"IPC 1860 Sec. 166 A - Registration of FIR - In the matter of cognizable offences against women and children, not registering FIR is a punishable offence under 166-A Indian Penal Code and if any police employee / officer is found guilty, proceedings in accordance with law shall be initiated" (Para 9 & 10)