When Windows Poweroff is turned off, all the running programs are turned off, including the Windows Task Manager. But the Task Manager is not the only application that is active during Poweroff. All the other running applications are also turned off, and so the windows registry is also emptied. The registry is basically a directory that store a lot of information about the system, and this information is stored in the various files that are present in the registry.
If you delete any of the files or the entries that are present in the windows registry during the Poweroff procedure, then Windows will reboot automatically. This is done automatically, but there may be times when you would like to turn it off manually. This can be done by using the application known as the "Application Maintenance" application. This is one of the oldest types of applications available, and it is extremely useful to the user as it lets you know whether the Windows registry has any missing entries or files.