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.