Thanks for your valuable opinion.
Now the situation is that all listed company should filled 23AC/ACA in XBRL format, but in ROC as the company status is unlisted the AC/ACA should be submitted and approved as per normal procedures.
As per ROC help desk the company need not filled to XBRL format as the status is unlisted but in actually what would be best option from your end.
1. Submit as per normal procedures, and wait for next communication from ROC,
2. Submit as per XBRL procedures, - however, if XBRL format not accepted by ROC site due to above status the company have to submit the AC/ACA at a later date with fine,
In this connection please note that the ROC site automatically detect which return should filled in XBRL format or normal format as the case may be.