Re-registration of articleship

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Chandan Lohiya (Querist)
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18 February 2020 One of my friend is willing to take transfer in the second year of articleship. He was registered originally on 30th October, 2018. He has concern about from which date he can register under another firm: Suppose He is intimates the Institute on 20th February, 2020 and Institute give him permission to register on 28th February, 2020. Can he register in another firm from 21sth February, 2020 or he has to register on or after 28th February, 2020 because if he registers on 28th February, 2020, then he will miss his May 2021 CA Final attmpt.

Umesh Kundara

Umesh Kundara (Expert)
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18 February 2020 He can register after 28.2.20, because as per institute record's transfer is taken place on 28.2.20.
And u can understand without taking transfer u can't register under another firm.

Chandan Lohiya

Chandan Lohiya (Querist)
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18 February 2020 My concern is that his Firm is going to Fill Form 109 on 20th February, 2020 and he is intimating the Institute of transfer with submitting NOC and other evidence on 20th February, 2020. On 28th February, 2020, Institute gives him permission for transfer but his previous firm has already filled Form 109 on 20th February.

So my question is can he register backdated from 21sth February as his previous firm has filled Form 109 on 20th February, 2020.

Umesh Kundara

Umesh Kundara (Expert)
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23 February 2020 important thing is check the effective date of transfer in termination letter(in which icai permit for termination) and after that day u can register under another firm...
Definitely it will 20th feb in termination letter and your friend can register from 20th feb.
for further u can reach me on 8619234316.

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