As you have already informed the registrar in writing about the delay, wait for their response. Delay arising out of genuine reasons will be condoned. There may be a fine for delayed filing.

You have to apply for confirmation of delay 

2) registrar would condone the delay and grant you one month time or so to hold AGM 

Once you apply registrar will grant application for condo nation of delay 

Section 15(1) Proviso, Tamil Nadu Societies Registration Act, 1975:

“The Registrar may, for any special reason, extend the time within which an annual general meeting shall be held, by a period not exceeding three months.

Registrar generally issues the condonation order within 2–4 weeks, depending on office workload and document completeness”

File it physically at the District Registrar (Societies) office.

Obtain acknowledgement with seal and date on your copy.

The registrar will 

Verify your explanation and documents.

Issue an order of condonation permitting you to hold the AGM on a later date.

The delay condonation is usually granted for reasons beyond control, like audit delays, illness, natural calamities, etc

Once you get the order:

Conduct the AGM as soon as possible on the approved date.

File the Annual Return (Form VII + Balance Sheet + Auditor Report + AGM Minutes) within 30 days of the AG

Fill Form GNL-1 with the registrar providing a board resolution with reasons for the delay. 

If the AGM is not held within this timeline, the society must seek an extension from the Registrar in cases of genuine difficulty or unavoidable circumstances. Holding the AGM after September 30th without proper permission is considered a violation, and the Registrar may impose penalties, appoint an authorized officer to convene the meeting, or take other regulatory actions.

Dear Client,
Under the Tamil Nadu Societies Registration Act, 1975, a registered society or club is required to hold its Annual General Meeting (AGM) within the stipulated time. However, if a society is unable to hold the AGM by the scheduled date due to genuine reasons such as delay in receiving audited accounts from the auditor, it is possible to seek delay condonation from the local Registrar of Societies. The society should submit a formal written application to the Registrar explaining the reasons for the delay and include any supporting documents. The Registrar will verify the explanation and, if satisfied that there were valid and unavoidable reasons for the delay, may grant an extension to hold the AGM, typically up to three months. The Registrar usually issues the condonation order within a few weeks depending on the completeness of the application and workload. Once the order is received, the society should conduct the AGM as soon as possible on the approved date and thereafter file the required annual returns, including the audited financial statements, minutes of the AGM, and audit reports, within 30 days of the meeting. While there may be a nominal fine imposed for the delay, having informed the Registrar in advance and demonstrating valid reasons increases the likelihood of condonation being granted. It is important to file the application physically at the Registrar’s office and keep copies of all documents and correspondence for reference. This process safeguards the society’s compliance status and avoids further penalties or actions by the Registrar. I hope this answer helps. For any more queries, do not hesitate to contact us.

- Under the Tamil Nadu co-operative Societies Act , the delay can be condoned on the valid reasons.

- Since, you have already informed the registrar the said reason then the delay can be legally condoned.  

Delay condonation for holding an AGM under the Tamil Nadu Societies Registration Act, 1975 is possible if the society follows the proper procedure through a written request to the District Registrar or Registrar of Societies having jurisdiction.

Under Section 26(3) of the Tamil Nadu Societies Registration Act, 1975, every registered society must hold its Annual General Body Meeting within six months from the close of the financial year, that is, by 30th September if the financial year ends on 31st March. The audited statement of accounts, auditor’s report, and the annual report of the managing committee must be presented at the AGM. If the AGM cannot be held within the prescribed time due to valid reasons such as delay in audit, the Registrar of Societies has the discretionary power to extend or condone the delay under Rule 25 of the Tamil Nadu Societies Registration Rules, 1978.

In your case, since the auditor’s delay caused the AGM postponement and you have already informed the Registrar in advance, you have a reasonable ground. The fact that you took proactive steps will help demonstrate bona fide intention and prevent any penalty.

To obtain delay condonation, you should first prepare a formal request addressed to the District Registrar of Societies, Tamil Nadu, with the subject “Request for condonation of delay in convening Annual General Body Meeting for the Financial Year 2024–2025 under Section 26(3) of the Tamil Nadu Societies Registration Act, 1975.” The letter should explain why the AGM could not be held on time, mention that you had informed the Registrar earlier, and specify the proposed new date of the AGM. It should conclude with a request to condone the delay and an undertaking to file all returns immediately after the AGM.

Along with the request letter, attach the following documents:

1. Copy of the Society Registration Certificate.

2. Copy of the earlier intimation to the Registrar seeking extension.

3. Executive Committee resolution authorising the delay condonation request.

4. Letter from the auditor explaining the reason for delay (if available).

5. Draft AGM notice or agenda.

6. Form VII (list of managing committee members) if there has been any change.

7. Copy of the latest Annual Return (Form VI) filed earlier.

All documents should be on the society’s letterhead, signed by the Secretary or President with the society seal. Submit the file physically to the Registrar or District Registrar of Societies for your jurisdiction and obtain an acknowledgment with an inward number. The Registrar may call for clarification or hearing before issuing a written order condoning the delay and permitting you to hold the AGM within a specified extended period, usually 30 to 60 days.

Once you hold the AGM within the extended time, you must file the Annual Returns in Form VI within 30 days of the meeting, enclosing the AGM minutes, audited financial statements, auditor’s report, and updated Form VII if office-bearers have changed. This completes the compliance requirement.

If you do not seek condonation and conduct the AGM late without permission, it will be treated as a violation under Section 36 of the Act. The office-bearers can be penalised or disqualified, and the society may be marked non-compliant in the Registrar’s records. Therefore, it is important to formalise the delay approval.

In summary, the steps are: pass a committee resolution authorising the delay condonation request, write a formal letter citing Section 26(3) of the Act and Rule 25 of the Rules, attach supporting documents, and submit them to the District Registrar. After obtaining permission, hold the AGM and file Form VI and VII within 30 days of the meeting.

The wording to use in the letter can be along these lines: “In accordance with Section 26(3) of the Tamil Nadu Societies Registration Act, 1975 and Rule 25 of the Tamil Nadu Societies Registration Rules, 1978, we request condonation of delay in convening the Annual General Body Meeting for the financial year 2024–2025, which could not be held by 30.09.2025 due to delay in completion of audit.”

Once approved, this will regularise your society’s compliance and prevent any future penalties or objections from the Registrar of Societies.

Yes, delay condonation is possible under the Tamil Nadu Societies Registration Act, 1975 — provided you show a reasonable cause, such as delay in audit completion.