Condonation of Delay
Apply for condonation of delay in filing annual returns, financial statements or other MCA forms — NCLT application, affidavit of reasons, board resolution and full representation.
Apply for condonation of delay in filing
Share the form and period of delay. We will assess your case and handle the complete NCLT application.
Talk to a CS →A complete condonation of delay package
Default Period Assessment
Identification of the form, period of delay, reasons and applicable penalty — assessed before filing.
NCLT Application (Section 460)
Application under Section 460 filed before NCLT with affidavit stating the reasons for delay.
Board Resolution
Board resolution authorising the condonation application and acknowledging the delay.
Affidavit of Reasons
Detailed affidavit explaining the reasons for delay — courts require genuine cause shown.
NCLT Representation
Representation before NCLT at the time of hearing — response to queries from the Bench.
Order & Filing Completion
Condonation order obtained — the delayed form filed with ROC immediately after the order.
What is needed for condonation of delay
Section 460 Application
Condonation of delay in filing with ROC is applied for under Section 460 of the Companies Act 2013.
NCLT Has Jurisdiction
The National Company Law Tribunal has the power to condone delays beyond the statutory time limits.
Genuine Reasons Required
The NCLT requires genuine and sufficient cause for the delay — administrative oversight is usually accepted.
Affidavit Mandatory
A sworn affidavit from the director explaining the reasons for delay is a mandatory document.
Board Resolution Required
The board must pass a resolution authorising the application and acknowledging the delay.
Filing After Order
The delayed form must be filed with the ROC immediately after the NCLT grants the condonation order.
Condonation is discretionary — NCLT can refuse if the reasons are not genuine. A well-drafted affidavit with supporting evidence of the reason for delay significantly improves the chances of success. We prepare the affidavit and represent you at the hearing.
Common issues with condonation of delay
Simple steps, no surprises
Delay and reasons assessed
Period of delay, affected forms, and reasons for delay confirmed — merits of the application evaluated.
Board resolution and affidavit prepared
Resolution passed and affidavit of reasons drafted and sworn by the director.
NCLT application filed
Application filed before NCLT with all supporting documents — hearing date obtained.
Order received & forms filed
Condonation order received — delayed forms immediately filed with ROC to complete compliance.
Other services you may need
Frequently asked questions
Condonation of delay is the legal process by which a company applies to the NCLT to be excused for filing MCA forms or annual returns beyond the prescribed deadline. Under Section 460 of the Companies Act 2013, the Tribunal has the discretionary power to condone such delays.
Condonation can be sought for delayed filing of annual returns (MGT-7), financial statements (AOC-4), and other prescribed forms with the ROC where the company has missed the deadline.
The NCLT accepts genuine reasons such as change in management, illness of directors, natural calamity, administrative oversight, legal disputes or other circumstances beyond the company's control. Vague reasons are typically rejected.
The NCLT condonation process typically takes 4–8 weeks from filing to order — depending on the Tribunal's hearing schedule and the complexity of the matter.
After the condonation order is received, the company must immediately file the delayed form with the ROC along with the NCLT order as an attachment. Additional fees applicable on late filing are also paid at that stage.
Need to condone a delay in MCA filing?
We draft the affidavit, file the NCLT application and represent you at the hearing — Section 460 experts.