etotheipi
Hemant said:I can't understand how couple can be formed, doesn't all internal forces cancel out and only external force acts.
You are correct, it is the external force which determines the angular acceleration as well as the translational acceleration of the configuration, all internal forces cancel pairwise.
In addition to this, if you work in an accelerating frame of reference (for instance the centre of mass frame), you must also include external fictitious forces in your analysis (specifically, assuming the frame is non-rotating, a fictitious body force ##-m\vec{a}## that acts through the centre of mass). Since the centre of mass has zero acceleration in the centre of mass frame, we can determine that an additional fictitious force ##-\vec{F}## will act through the centre of mass in this accelerating frame. But this is not a reaction force, it is a different beast entirely!