Income tax return of partnership firm

Respected Members, I have a query regarding ITR of firm 1. ITR is mandatory for F.Y. 2014-15 where firm incorporated in jan 2015, bank account had opened after that say in june 2015 & no transaction for F.Y. 2014-15. 2.If there are only bank charges say Rs. 100. so it is to require to distribute such loss of Rs. 100 between Partners say 50-50% & deduct from partners capital account or It may be disclose in balance sheet in asset side as P&L debit balance.