Form 23B delayed filing

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CA Aditya (Querist)
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10 March 2010 Sir, what is the provision if the auditor has'nt fied form 23B at all or filed delayed ?
eg : last AGM on 30/09/07 relating to F.Y 06-07. Auditor appointed and Form23B filed on 30/10/07.
Next AGM on 30/09/08 relating to F.Y 07-08. Auditor appointed but Form 23B not filed.(& no SRN generated)
Consequently, Annual returns and accounts for F.Y 08-09 could'nt be filed.
Can the auditor file Form 23B today and the company use the same to file it's Annual Accounts and Return for F.Y 08-09 ?

Is there any kind of penalty that gets attracted by this ? If so, what is the solution to this ?
Please help.
Thanks.

CA Gangadhar Mishra

CA Gangadhar Mishra (Expert)
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10 March 2010 delay in filing F-23B, no penalty. now, you can file the same for the pending years or in srn column write Z999999999 for filing the F23AC.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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11 March 2010 May be read as Z99999999 (Z followed by 8 times 9).

Ankur Garg

Ankur Garg (Expert)
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11 March 2010 Agree

You may file the annual filing forms with Z99999999.

CA Aditya

CA Aditya (Querist)
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11 March 2010 But, which option do you suggest sir..? considering the objections that ROC may raise.. it being a delayed case ??
I mean
1. file from 23B belated for Sep 08 AGM or
2. use Z99999999 in annual return for F.Y ending 31/03/09 ???