Manager - Finance & Accounts
58312 Points
Joined June 2010
Hi Rishabh,
Thanks for laying out your situation clearly—this is a common but serious issue, especially with delayed RO approvals and the requirement of Form 102 on stamped paper during condonation.
Let’s go step-by-step to address the core issues:
๐งพ Your Situation Recap:
-
Articleship started: 7th August 2023
-
RO (Regional Office) hasn't approved the registration till now (past 6 months)
-
You now need to apply via condonation route on SSP
-
But: Form 102 was not executed on stamp paper, and now SSP is asking for it
๐ ICAI Rules (Clarified):
โ๏ธ ICAI mandates:
-
Form 102 must be executed on non-judicial stamp paper, dated from the start date of articleship
-
This is a legal agreement, and ICAI may reject your application if this is not followed—especially in condonation cases
In regular cases, ICAI might overlook missing stamp paper if the RO processes quickly. But in condonation cases, stricter scrutiny applies.
๐ ๏ธ What Can You Do Now? – Practical Solutions
โ
Option 1: Re-execute Form 102 with Backdated Stamp Paper (Most Common Solution)
What this means:
-
Purchase a non-judicial stamp paper (usually โน100) dated today
-
Re-execute Form 102 with the original start date (i.e., 7 August 2023) typed in the form
-
Sign it afresh with your principal
-
Upload the scanned PDF to SSP under condonation application
โ ๏ธ Note: ICAI typically accepts this for condonation purposes, even if the stamp paper date is later than start date, provided you declare the correct articleship start date.
๐ You can also attach a brief explanation or declaration:
“Due to administrative delays and non-availability of earlier stamp paper, this Form 102 is now being executed afresh for condonation purposes. The original date of commencement of articleship remains unchanged.”
โ
Option 2: Contact Regional Office for Written Guidance
If you’re uncomfortable with the above, or your RO is unusually strict, reach out to them via:
-
Email: Mention your SRN, issue, attach unsigned Form 102, and ask how to proceed
-
Phone/Visit: Some ROs give verbal confirmation that re-execution on current stamp paper is fine for condonation
โ What You Shouldn't Do:
-
Don’t submit an unstamped Form 102 for condonation—likely to be rejected
-
Don’t fake a backdated stamp paper—can lead to disciplinary action if caught
-
Don’t ignore this issue—it will delay your articleship recognition, and affect Final eligibility
๐งพ Summary:
Task |
Action |
Stamp Paper Required? |
โ
Yes, for Form 102 |
Can It Be Dated Later? |
โ
Yes, ICAI generally accepts current date for condonation |
Execution Required Again? |
โ
Yes, sign it again with Principal |
Upload to SSP? |
โ
Upload in condonation application |
Add Declaration? |
โ
Recommended |