Chapter XXIX - Miscellaneous
Section 460
Section 460: condonation of delay in certain cases
Section 460 allows the Central Government to condone delay in two cases: an application required to be made to it under the Act that is not made within the specified time, and a document required to be filed with the Registrar that is not filed within the specified time. In both cases the reasons must be recorded in writing.
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This article is for general information. Refer to the Companies Act, 2013 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
Notwithstanding anything contained in this Act,—(a) where any application required to be made to the Central Government under any provision of this Act in respect of any matter is not made within the time specified therein, that Government may, for reasons to be recorded in writing, condone the delay; and (b) where any document required to be filed with the Registrar under any provision of this Act is not filed within the time specified therein, the Central Government may, for reasons to be recorded in writing, condone the delay.
Introduction
The power applies notwithstanding anything contained in the Act. It is a discretion of the Central Government (“may”), not an entitlement of the company.
The section commenced on 12 September 2013 under S.O. 2754(E). The India Code consolidated text shows no amendment, and the text matches the 2013 Gazette.
Key takeaways
Two kinds of delay
Late applications to the Central Government, and late filing of documents with the Registrar.
Central Government decides
In both cases the Central Government may condone the delay.
Reasons in writing
Condonation must be for reasons recorded in writing.
What the section says
Notwithstanding anything contained in the Act: (a) where an application required to be made to the Central Government under any provision of the Act in respect of any matter is not made within the time specified, that Government may, for reasons to be recorded in writing, condone the delay; and (b) where a document required to be filed with the Registrar under any provision of the Act is not filed within the time specified, the Central Government may, for reasons to be recorded in writing, condone the delay.
Scope and limits
The section covers applications to the Central Government and documents to be filed with the Registrar. It does not deal with applications to the Tribunal. Condonation is discretionary, and the section does not say that condonation removes any other consequence of the default; check the provision that imposed the time limit.
Practical preparation
Identify the provision that set the time limit and whether the matter is an application to the Central Government or a filing with the Registrar; prepare a clear explanation of the reasons for the delay with supporting records; check the procedure and any fee prescribed under the rules for condonation; consider separately any penalty or other consequence of the default.
Practical checklist
Do
- Explain the delay with dates and documents.
- Check the current procedure for seeking condonation before filing.
Avoid
- Do not treat condonation as automatic; it is discretionary.
- Do not assume condonation settles every consequence of the late filing.
Illustrative example
Hypothetical: a late filing
A company misses the time specified in the Act for filing a document with the Registrar because of a records failure, and wants the late filing accepted.
Fit
The document is one required to be filed with the Registrar, so clause (b) applies.
Request
The company seeks condonation from the Central Government, explaining the reasons for the delay.
Decision
The Central Government may condone the delay, recording its reasons in writing.
Outcome
- Condonation is discretionary and depends on the reasons shown.
Glossary
- Condonation
- Excusing a delay so that a late application or filing can be accepted.
- Registrar
- The Registrar of Companies with whom documents are filed under the Act.
Frequently asked questions
Who can condone a delayed filing with the Registrar?
Under section 460(b), the Central Government may condone the delay, for reasons to be recorded in writing.
Does section 460 cover delay in applications to the Tribunal?
No. Clause (a) covers applications to the Central Government and clause (b) covers documents to be filed with the Registrar.
Need help applying this provision to your situation?
Contact BizeneedLast updated 12 October 2026