Someone may please see the following and if possible, give reply:
Query 1
Though Section 25 Company is yet to apply for registration under section 12A and 80G of Income Tax Act, should the company use online ITR-7 utility for AY 2013-14. Please confirm.
15 September 2013
No 12A registration means no report needed in form 10B. If no report in 10B, e filing is not mandatory. ITR -7 can be filed in paper format.