Condonation of Delay | Beyonte Compliances

Company Compliance · Condonation

Condonation of Delay seek relief for late filings and missed statutory deadlines under Section 460.

Condonation of delay is the mechanism under the Companies Act, 2013 — primarily Section 460 — by which a company can seek relief from the NCLT or the Central Government for filings that have been made beyond the prescribed statutory deadline. Where a filing deadline has been missed and the additional fee/penalty route is not sufficient, a formal petition for condonation may be required to regularise the company's compliance record.

At Beyonte Compliances, we assess the nature and period of the delay, advise on the applicable relief mechanism, prepare and file the condonation petition, and represent the company before the NCLT — securing the order that allows the late filing to be accepted and the default to be regularised.

What Our Condonation of Delay Service Covers

Delay Assessment

Reviewing the nature of the filing, the period of delay, and the reason for the delay to advise on the appropriate relief mechanism.

Section 460 Petition

Preparing and filing a petition under Section 460 before the NCLT seeking condonation of delay.

Central Government Application

Filing applications to the Central Government for condonation of delay where the provision so requires.

Cause & Mitigation Documentation

Documenting the genuine cause of delay and the steps taken by the company to mitigate it — key to a successful petition.

Supporting Affidavits

Drafting affidavits and undertakings to be filed with the petition as required by the NCLT.

NCLT Representation

Representing the company before the NCLT bench at the hearing of the condonation petition.

Order Implementation

Implementing the NCLT's condonation order — making the late filing and paying applicable fees.

Compliance Certificate

Obtaining a certificate or acknowledgment of the accepted filing post-condonation for the company's records.

Our Process

Delay & Eligibility Assessment

Reviewing the filing, the period of delay, and the cause — and advising on the appropriate condonation route.

Petition Preparation

Drafting the condonation petition, supporting affidavit, and documentary evidence of cause and bona fides.

Filing Before NCLT

Filing the petition before the appropriate NCLT bench and obtaining a hearing date.

Hearing & Representation

Appearing before the NCLT bench, presenting the company's case, and responding to the bench's queries.

Order & Filing Implementation

Receiving the condonation order and making the late filing with the ROC within the time directed by the NCLT.

Why It Matters

✓Delay period and eligibility for condonation assessed

✓Petition drafted with full cause documentation

✓Section 460 petition filed before NCLT

✓Supporting affidavits and undertakings prepared

✓Representation before NCLT at hearing

✓Condonation order obtained and implemented

✓Late filing made and accepted post-order

✓Compliance record regularised end to end

Frequently Asked Questions

Condonation of delay is a relief mechanism under Section 460 of the Companies Act, 2013 whereby the NCLT or Central Government may excuse a delay in filing and permit a late filing to be accepted, regularising the company's compliance record.

Where the prescribed period for late filing with an additional fee has itself expired, or where a specific provision requires NCLT or Central Government approval for the late filing to be accepted, a formal condonation petition is required.

The NCLT considers the length of the delay, the genuineness of the cause, whether the company has acted bona fide, and whether the delay has caused prejudice to any third party. Strong documentation of the cause is essential.

Condonation under Section 460 primarily covers petitions for extension of time or condonation where the Act specifically provides for it. The eligibility depends on the specific provision and filing involved.

Need to seek condonation for a late filing? Let's file the petition.

Contact our team — delay assessment to NCLT order, all handled.