Co op housing soc - confused

Respected Members, following is my query:- xyz housing co op soc ltd having 2 blocks, Block A and Block B. At the time of Incorporation Both block have taken PAN no in the name of society. Both of having FDs and also earning interest income on which tds is deducted. Till now there is no IT return filled.They are preparing sepearte p&l and combine balance sheet, in which there are some common head. They file single Balancesheet and 2 p&l(Block A & Block B) at the registar. 1. In Income tax they are two seperate Identity and whereas in registrar they are combine Identity 2.I have to prepare Two seprate Balance sheet and some common a/c will apportion on the basis of share capital. However there are some difference occur. Where could I can adjust the same? If any one have come across above problem please share your experience. what other things i have to take care.