Extension of time for LLP annual return filing to avoid additional fees following system closure, applied to affected financial year. The Registrar LLP functions were decentralised and the LLP filing system was closed from 31-5-2012 to 10-6-2012; accordingly the 60-day statutory filing period for Form 11 is extended by 30 days for the financial year ending 31-3-2012, so the 60-day limit is read as 90 days, effective from 31-5-2012, to prevent additional fees caused by the closure.
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Provisions expressly mentioned in the judgment/order text.
Extension of time for LLP annual return filing to avoid additional fees following system closure, applied to affected financial year.
The Registrar LLP functions were decentralised and the LLP filing system was closed from 31-5-2012 to 10-6-2012; accordingly the 60-day statutory filing period for Form 11 is extended by 30 days for the financial year ending 31-3-2012, so the 60-day limit is read as 90 days, effective from 31-5-2012, to prevent additional fees caused by the closure.
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