Provisional 12a and 80g then which Itr form will be filled ITR7 or 5

If your trust or institution has provisional registration under Section 12AB, you need to consider the following scenarios:

80G Approval:

• If your organization also holds 80G approval, it does not significantly impact the choice of ITR form.
• Both ITR-5 and ITR-7 can be used for filing returns by trusts and institutions.
• However, the specific form to choose depends on other factors such as the nature of income, whether the organization is a company, etc.

Choosing the Correct ITR Form:

• ITR-5: Use this form if your organization is not a company and has income from sources other than business or profession.
• ITR-7: Use this form if your organization is a company or has income from business or profession, and also if it falls under specific categories (such as trusts, political parties, etc.).