Condonation of Delay
BIFR passed the order on 01.06.2012. Company received the certified copy of the order on 17.06.2012. Company filed form 21 with roc on 27.07.2012 with 10 days delay. Challan was generated.
Now company received the query from MCA while processing form 21 that attach the order of condonation of delay wid form 21 or if order for condonation for delay is not passed apply for the same.
Now which form I should submit Form 24 A or 24AAA ?
hi,
as far as i knw, the period within which the order should be filed with ROC is mention on the face of the order, if not than it is 30 days of recipt of the certified ciopy of the order. (in most of the cases)
As nw ROC has raised a query first u hv to file a petition with the authority passing the orginal order to extend its filing date. once u receive that extended order, pay the requisite penalty and then file eform 21 to approve the extended order. Once that is approved u hv to approach ROC to approve ur original order copy i.e form 21 therby completeing ur filing procedure of order registering.
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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