MCA in its notification dated 6th March, 2020 has issued a clarification on statutory compliances under CIRP in supersession to earlier circular dated 17th February, 2020, this notification mandated all IRP/RP to file INC-28 of every company which was under CIRP prior to this circular.
Master Data of these companies already reflect the status as “Under CIRP”, still in pursuance of this notification, I am filing Form INC-28 of the company which was under CIRP prior to this circular and in challan copy of Form INC-28, I see the wording as “Filing is not done within due date, condonation of delay is required in this case”
There was no requirement to file Form INC-28 at the time of receipt of NCLT order, even INC-28 was also not updated that time and an option to file NCLT order was not reflected in INC-28 at the time of receipt of NCLT order, then why should I go for condonation of delay ?
MCA has delayed in issuing this notification so should I make condonation because of delay done by MCA ? besides Form INC-28 is also in the list of additional fee waiver given by MCA due to covid-19 so why waiver to condone delay due to covid-19 is not given by MCA ?