Commercial coaching services in 44AD or 44ADA

Niraj Nirala (Student>>CA>>IPCC) (134 Points)

26 March 2017  
In which section an Institute engaged in providing of commercial coaching services can file their return whether under 44AD or 44ADA?

I think since professionals specified under section 44ADA it doesn't fall so it has to file under 44AD but I have the confusion whether all those who are NOT covered under 44ADA and 44AE can file their return under 44AD?

Please answer and suggest your opinion on above matters.

Thanks