Charitable trust

Dear Uma,

In my opinion balance sheet is required to be filed only if section 44AA under income tax act is applicable to the trust.If the trust is unregistered the status is AOP and hence ITR-5 is applicable. Nature service is required to be filed if the trust have  any business or profession, otherwise this is not applicable. If it is mandatory in the ITR. The only option is select "any other" to file ITR only.