Filling ITR 5 for a Society which does not have 12A registration

There is a Society registrered under the Societies Act which runs a temple.

It however, does not have 12A or 80G Registration.

I understand that the ITR applicable is ITR5.

Now, under which head should they fill in the donations received and expenses made. Is it business or other sources. 
If it is other sources should they show gross and claim expenses under 57 or just show the net amount

Replies (1)

It is to be declared under business income.

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