Requirement of MGT-14 for resolution passed at EGM for appointment of auditor
This query is : Resolved
25 July 2025
Hi,
I would like to know whether MGT-14 is required to be filed by a private limited company in case of EGM resolution passed to appoint auditor (casual vacancy due to resignation).
I would like to know whether MGT-14 is required to be filed by a private limited company in case of EGM resolution passed to appoint auditor (casual vacancy due to resignation).
12 August 2025
Is MGT-14 required for EGM resolution to appoint auditor due to casual vacancy?
As per Section 92(4)(ii) read with Section 117 of the Companies Act, 2013:
MGT-14 is required to be filed for resolutions passed at Board Meetings and General Meetings (AGM or EGM) only if the Companies Act or Rules mandate filing.
Regarding appointment of auditor due to casual vacancy:
Section 139(8) provides that the Board can fill the casual vacancy.
The appointment needs to be approved at the next General Meeting.
For filing MGT-14:
According to MCA clarifications and practice, filing MGT-14 is mandatory for resolutions passed at General Meetings (EGM or AGM), except certain specified exemptions.
However, appointment or change of auditor (including filling casual vacancy) requires filing of Form ADT-1 with ROC.
Filing MGT-14 is not mandatory for the auditor appointment resolution passed at EGM due to casual vacancy.
As per Section 92(4)(ii) read with Section 117 of the Companies Act, 2013:
MGT-14 is required to be filed for resolutions passed at Board Meetings and General Meetings (AGM or EGM) only if the Companies Act or Rules mandate filing.
Regarding appointment of auditor due to casual vacancy:
Section 139(8) provides that the Board can fill the casual vacancy.
The appointment needs to be approved at the next General Meeting.
For filing MGT-14:
According to MCA clarifications and practice, filing MGT-14 is mandatory for resolutions passed at General Meetings (EGM or AGM), except certain specified exemptions.
However, appointment or change of auditor (including filling casual vacancy) requires filing of Form ADT-1 with ROC.
Filing MGT-14 is not mandatory for the auditor appointment resolution passed at EGM due to casual vacancy.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- ITR 3 VALIDATION
- Brokage income from sale and purchase of property
- LTCG EXEMPTION AND TAX APPLICABILITY
- ITR-4- U/s.44AD- Financial Particulars of Business
- Correction in filed Form 27Q - showing error due to deductee contact number
- Regarding Withdrawal of unused amount in Capital Gain account scheme
- 44AD business and F&O loss
- Regarding Trading & Investment in Shares and MF in the context of Income tax return
- Purchase of Time Deposit in AIS
- UNUTILISED CAPITAL GAIN FD
- Journal entry closing books of accounts of Individual and HUF
- Accounting entry for instalment payments and gst obigations
- "Please ensure that the Total of the Deductions u/s 54F match the same in Table D in Sch CG"
- Composition Dealer GST Annual Return Filing process
- Stamp Duty & Registration Fees on Sale Deed
- GST on Restaurant service
- Revision under Section 264 in The Income Tax Act, 1961
- TDS under section 195.
- Filing GST Returns after death of proprietor
- Registered Required in GST Act
Trending Online Classes
-
Input Tax Credit, GST refunds and Recovery of refunds- Roadblocks and way outs
CA Nipun Arora03 September 2025 -
GST LIVE Certification Course - 43rd Weekdays Batch(With Govt Certificate)
Industry Expert15 September 2025
CAclubindia
