WHICH STATUS IS APPLICABLE FOR PAN APPLING
This query is : Resolved
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
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
03 August 2009
it will be association of persons.
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
THANKS IN ADVANCE
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
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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