Can written statement filed after 74 days be accepted?

The court can accept at its discretion. However, the plaintiff can file objection, if so advised.

Yes, WS can be accepted but discretion is with the court. 

Yes, Court can genrally accept written statement  upto 90 days from service of summon to defendant without any  formal request.

Thank you all for your answers.

...But some judgements say that the Defendant has to file an application for condonation of delay and cannot just blindly file a WS as if the 90 days period is taken for granted. Some reason has to be given otherwise what is the point in having the 30 days deadline?

Under Order VIII Rule 1 of the Code of Civil Procedure (CPC), the defendant has 30 days from the date of service of summons to file a written statement. 

In a civil suit, the defendant must file a written statement within 30 days from the date of service of summons, which can be extended by the court to a maximum of 120 days. This extension requires court approval and recording of reasons

While the court has the power to extend the time for filing the written statement, it is not obligated to do so and can only grant an extension within the 120-day limit. 

Thank you adv. Kalaiselvan.

This is a non-commercial suit. So max number of days is 90. 

If there is no application seeking condonation of delay, or application filed before the 30 days period,  then what is the basis for a Judge to record reason for extending the time beyond 30 days?  

Yes, it is the procedure. And it is a fact that Judges are not abiding by the said the procedure strictly. However, the advocate or the litigant cannot afford to antagonise the Judges through procedural obsession as to trivial aspects. After all, procedures are meant to be purposive. In a litigation, it is the ultimate result that matters. No litigant or advocate can afford to miss the woods for the trees.

Code of Civil Procedure, 1908 is not a substantive but man-made procedural law, which is compulsory and discretionary but not mandatory.

Leading judgment of "Salem Advocates Bar Association Vs. Union of India"  besides other precidents on the issue may be referred.

If WS filed beyond 30 days and within 120 days, application to delay condone has to be filed order VIII R 1/2, if WS is filed beyond 120 days application to condone the delay to be filed u/s 5 of LA with grounds in delay. In both cases OP may object it and it's subject to court discretion also.