Goodwill transfer of deceased father’s firm – ICAI applying a 27.04.2026 cut-off to the 3 year limit

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CA Nakul Suriadasan (Querist)

12 November 2026 Dear members,

I need advice from anyone who has dealt with transfer of goodwill of a deceased member’s proprietary firm recently.

Facts:

My father, a CA in practice and sole proprietor of his firm, passed away on 21.10.2025. I am his son, a CA in practice, with my own proprietary firm.
The legal heirship certificate took time and was issued only on 29.05.2026.
On 25.07.2026, the ESB announced that the time limit for transfer of goodwill of a deceased member’s proprietary firm is increased from one year to three years from the date of death, and that the one-year limit in the Code of Ethics, 2026 (Vol. I) shall be read as three years. The announcement mentions no cut-off date.
Relying on this, I completed the formalities:
public notice in two newspapers on 10.10.2026, with no objections received;
NOC from the other legal heirs on 17.10.2026 and their notarised affidavit on 23.10.2026;
draft goodwill transfer deed.
Before 21.10.2026, the firm was selectable on the SSP and I had started the goodwill application. After the one-year date, the firm disappeared from the portal.
I raised an e-Sahaayataa grievance. The Firm Section closed it saying: “For cases where the date of death of the member is before 27.04.2026, the earlier limit of one year for transfer of Goodwill of his/her Proprietary Firm shall apply.”
I can’t find this 27.04.2026 cut-off in any published announcement or Council decision.
The firm name still shows “not available” in Form 117, so it hasn’t been released.

What I’ve done / plan to do:

representation to the Secretary, ESB;
separate application for condonation of the roughly 21-day delay, with an affidavit;
RTI application asking for the Council decision behind the 27.04.2026 date.

My questions:

Does anyone know where the 27.04.2026 cut-off comes from? Was it a Council meeting date, or is it published somewhere?
Has anyone had a delay in goodwill transfer condoned by ICAI? How long did it take, and to whom did you apply?
Has anyone got a firm restored on the SSP after it was removed at the end of the one-year period?
Any experience of a writ petition against ICAI on a firm name or goodwill matter?

Any guidance would be appreciated. Thank you.

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