WHICH STATUS IS APPLICABLE FOR PAN APPLING

This query is : Resolved

rajesh (Querist)
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03 August 2009 DEAR SIR/MADAM

AN ORGANIZATION REGISTERED U/S 25 OF COMPANIES ACT 1913 THIS ORGANIZATION APPLIED ITS PAN WHICH STATUS I.E. TRUST/AOP/COMPANY. PLEASE TELL

THANKS IN ADVANCE

chetan soni

chetan soni (Expert)
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03 August 2009 it will be association of persons.

rajesh

rajesh (Querist)
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04 August 2009 Thanqu Chetan Soni Garu and we are applied PAN AOP and we filed These organization Returns which FOrm i.e. ITR-5 OR ITR-6 AND IF ORGANIZATION IS COVERED UNDER LOSS OR NOMINAL PROFIT THESE RETURN ALSO FILED COMPULSORY E-FILING OR MANUAL FILING PLEASE TELL. ITS VERY URGENT

THANKS IN ADVANCE

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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03 August 2025 For an organization registered under Section 25 of the Companies Act (which means it is a non-profit company), here’s what applies:

PAN Application Status:
Such organizations are typically treated as Company for PAN purposes, not as AOP (Association of Persons) or Trust.

So, when applying for PAN, select "Company" as the status.

For Income Tax Return Filing:
ITR-6 is the appropriate form for companies other than those claiming exemption under Section 11 (charitable trusts etc.).

Since it is a Section 25 company (non-profit), usually the income is exempt under Section 11, but still, ITR-6 is used for filing returns.

If the company is claiming exemption under Section 11 (charitable purposes), ITR-7 is applicable.

E-filing vs Manual Filing:
Filing is compulsory e-filing for companies, even if there is a loss or nominal profit.

Manual filing is generally not allowed for companies.

Summary:

PAN Status: Company

ITR Form: ITR-6 (or ITR-7 if claiming exemption under Section 11)

Filing: Mandatory e-filing

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