whether Form-23 need to be filed for appointment of WTD

Yes, you are correct in interpreting Section 192. Form 23 is not required to be filed in case of appointment of WTD. Only Form 32 and 25C are required.

Form 23 is reqd. in case of appointment of re-appoint. of MD.

Practice ultimately comes from Law.

And when it is not required under law then why one will file it!!

In practice also it is not rquired to be filed.

However if your adopting the route of schedule XIII for appointment of WTD read with section 269 and required to pass special resolution under Schedule XIII, then you have to file form 23 within 30 days of passing SR.

Regards

Dear All,

For appointment of MD, WTD and Manager conditions specified in part I and II of Schedule XIII is required to be complied with and form 25C is required to file within 90 days of appointment.

Failing with no appointment can be made except with the permission of Central Government, for which SR is required and form 25A and 23 is required to be filed.

Thus in any case if the conditions specified in part I and II of schedule XIII are not complied with, the Company has to pass a special resolution and for any other reason if the Company appoints WTD, MD or Manager by way of special resolution, form 23 is required to be filed, in addition to other compliances.

Further, if the appointment of MD, WTD or Manager is made in compliance of above conditions, by way of Board resolution or ordinary resolution, form 23 is not requried to be filed (except in case of MD as per section 192).

if you are appointing some one as WTD under the provision of Shedule XIII and sec 269 and other applicable section then u must file form 23 and from 25.

Ankur Sir is prety clear no requirement of Form 23 in case of WTD if u r appointing in lin with Sch XIII aand if not complying u r required the approval of CG then u will hv to pass SR and for SR u will hv to file Form 23.