Submission of form 112

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Peter Babu (Querist)
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23 July 2014 I had been doing article training for the past one and a half years, and I had registered for BCOMAF under IGNOU before joining for article training. I have not submitted Form 112 till now. What should I do?

Nikhil Kaushik

Nikhil Kaushik (Expert)
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24 July 2014 submit it now alongwith condonation application and fees

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Peter Babu

Peter Babu (Querist)
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24 July 2014 can you please suggest me any genuine reason for condonation application that would not affect my articleship?

Nikhil Kaushik

Nikhil Kaushik (Expert)
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24 July 2014 just state that you were in impression that since B.com (A&F) from IGNOU is a course jointly designed by ICAI and IGNOU, there was no need for Form 112.

Peter Babu

Peter Babu (Querist)
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24 July 2014 should it be signed by principle??

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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26 July 2025 Hey! Here’s what you can do about Form 112 submission and condonation:

1. **Submit Form 112 ASAP** — even if delayed, better late than never.
2. **File a Condonation Application** along with it, explaining the delay.
3. For a **genuine reason**, you can say something like:
*“I was under the impression that since B.Com (A\&F) from IGNOU is a joint course designed by ICAI and IGNOU, submission of Form 112 was not required.”*
4. Yes, **Form 112 should be signed by your principal (article trainer)** to validate it.

Make sure to attach the condonation fees as per ICAI rules.

If you want, I can help you draft the condonation letter! Want me to?

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