Adjournment of AGM_Compliances thereof

[Parvathi Menon]

Dear members,

Please note the following scenario for a pvt ltd company :- 

1) Company could not adopt financials on 30/09/2025.

2) original AGM convened on 30/9/25, mentioned about non-adoption of financials and decision of adjournment of AGM

3) Auditors signed the financials on 30/10/2025

4) Directors want to file AOC-4 & MGT-7A  with un-adopted / provisional financials within 31/01/2026 

5) They also want to convene the adjourned AGM on 31/01/2026, file another AOC-4 with adopted financials within 30 days from the adj.AGM.

Now, kindly help me out to solve the following queries : 

1) Are the dates mentioned in point nos.4 & 5 above okay? If need a change, kindly advise the ideal dates.

2) Is it mandatory to file annual returns with un-adopted financials?

3) In case filing happens with provisional financials, other attachments (AR, DR etc.) required as attachments? The new version of AOC-4 will not allow us to omit any of the documents, it seems.

4) Can we file annual returns mentioning the adj.AGM date, but with a STATEMENT OF FACTS AND REASONS for not adopting the financials on the due date of AGM?

Please help me out to solve this issue. Thanks in advance.

Best regards,

Parvathi Menon

K B NAMBIAR AND ASSOCIATES 

Chartered Accountants

Mob # 8089809785

[ADVOCATE SREEMANNAARAYANA MALLELA.]

Respected Advocates & CA Sir,

Greetings. I am Adv. Sreemannarayana Mallela, specializing exclusively in Tax Litigation.

I represent matters in: • CIT(A) – Income Tax Appeals

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• GST First Appeals – Sec. 107

• GSTAT – GST Litigation

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I collaborate with CA Firms and Advocates as external counsel for litigation, drafting, strategy, and appellate representation, without undertaking compliance work. My objective is to support your practice and clients in complex tax disputes.

Open to connect for referrals or joint handling of matters.

Warm regards,

Adv. Sreemannarayana Mallela

Dedicated Practicing Advocate specializing in Tax, Corporate & Commercial laws. Representing clients in CIT(A), GST(A), GSTAT, ITAT & High Courts (AP, MH, TN). Legal counsel for tax matters in various High Courts. Formerly with Infosys, Accenture & L&T IDPL.
Advocate Sreemannaarayana Mallela 
B.Com, M.Com, LL.B, LL.M.
Advocate, Andhra Pradesh High Court 
Tax, Corporate & Commercial Law Practice 
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[Parvathi Menon]

Dear members,

Please note the following scenario for a pvt ltd company :- 

1) Company could not adopt financials on 30/09/2025.

2) original AGM convened on 30/9/25, mentioned about non-adoption of financials and decision of adjournment of AGM

3) Auditors signed the financials on 30/10/2025

4) Directors want to file AOC-4 & MGT-7A  with un-adopted / provisional financials within 31/01/2026 

5) They also want to convene the adjourned AGM on 31/01/2026, file another AOC-4 with adopted financials within 30 days from the adj.AGM.

Now, kindly help me out to solve the following queries : 

1) Are the dates mentioned in point nos.4 & 5 above okay? If need a change, kindly advise the ideal dates.

2) Is it mandatory to file annual returns with un-adopted financials?

3) In case filing happens with provisional financials, other attachments (AR, DR etc.) required as attachments? The new version of AOC-4 will not allow us to omit any of the documents, it seems.

4) Can we file annual returns mentioning the adj.AGM date, but with a STATEMENT OF FACTS AND REASONS for not adopting the financials on the due date of AGM?

Please help me out to solve this issue. Thanks in advance.