Taxation of club

I have to file Income Tax Return of Officer's Club. Income/Receipts of this club is as under -

1. Annual Maintenance Charges collected from Members

2. Membership Fees collected from Members

3. Savings Bank Interest

4. Gathering Fees collected from Members / Non Member Guests

Now my query is whether Item No. 3 & 4 is taxable subject to expenditure incurred for gathering or exempt under the concept of mutuality.

Club is Registered under Societies Act, 1860, however not registered u/s. 12AA of the I. T. Act, 1961.

Return of Income to be filed using ITR 5 or ITR 7?