Submission of form 112

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Peter Babu (Querist)

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)

24 July 2014 submit it now alongwith condonation application and fees

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Peter Babu

Peter Babu (Querist)

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)

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)

24 July 2014 should it be signed by principle??

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

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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