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Issues: Whether the delay in filing Form 21 for giving effect to the sanctioned scheme of amalgamation should be condoned and time extended for filing the order with the Registrar of Companies by filing E-Form INC 28 and the physical copy.
Analysis: The application was supported by an affidavit explaining the delay and seeking condonation for filing Form 21. The relief also sought extension of time to file the order dated 17 August 2012 with the Registrar of Companies through E-Form INC 28 and a physical copy thereof.
Conclusion: The delay was condoned and the time for filing the order was extended by 30 days from receipt of the order, in favour of the applicant.