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Unregistered trust and itr 7 & Name of project institution

(Guest)

Hi all

I am filing return of a Church which is not registered under section 12A. It is not claiming any kind of exemption and has only interest income. It is mandatory to fill 'Details of the projects / institutions run by you'. I have filled the name of the church and registering authority as the sectretariat it is registered under.

The problem is that it asks for Section under which exemption claimed, if any (see instruction para 11e). This part actually should be optional as IF ANY words are used.

But if I fill this as OTHERS, error is generated 'total income should be zero is option OTHERS is selected'

Should I select section 11?

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11 Replies

DINU SUKUMAR (Audit Manager) (176 Points)
Replied 20 February 2018

Hii, Trusts not registered under any applicable exempted sections of the Act assessable as AOP. Since it is difficult to file ITR-7 for the same. Section 11 is applicable only for trsts registered u/s 12AA of the Act. Study about applicability of ITR -5 for your assessee status ie. AOP (Trusts).

Regards

(Guest)

Thanks for the reply. But the requirement to file return is from The Secretariat of Confraternities (Archdiocese of Goa and Daman) and they have asked for ITR 7.

Swathi (CA & CMA) (103 Points)
Replied 23 March 2018

Hi Madhavi Mam..

Have u solved this problem. am facing the same problem. can u plz tell me how u've been solved this.

Regards,

Swathi.

(Guest)

I filed ITR 5 as there was no other option :(

1 Like

bhawana (practising) (22 Points)
Replied 05 July 2018

Can an unregistered trust having PAN of TRUST (i.e. AAATE....) file ITR5 as AOP bacause ITR7 can not be filed as project details are mandatory and they are not available.

Peeyush (Proprietor) (54 Points)
Replied 20 August 2018

If by any chance you File ITR-7 for Unregistered Trust , you might get a defective notice and then evenetually you will have to reply by filling ITR-5 for unregistered trust as an AOP.

Ravi (partner) (22 Points)
Replied 26 April 2019

Did you receive any intimation or notice after filing ITR 5 and is it a correct option

A. Joseph Arputharaj (Chartered Accountant) (158 Points)
Replied 28 January 2020

Hi friends check Section 164(2) of Income Tax Act, 1961 for clarity on this issue.

SRIKANTA SAHA (student) (22 Points)
Replied 06 March 2020

Hello everyone, if i have to file a return of an unregistered educational charitable trust by using itr 5 for ay 2019-20 then under which head of income i should report my Income? is would be under Business/ Profession or Under Other Sources head?

A. Joseph Arputharaj (Chartered Accountant) (158 Points)
Replied 07 March 2020

Hi friends,

Trusts not registered u/s 12A, or 12AA, should file their returns in form ITR-5. You have to educate the auditors of The Secretariat of Confraternities. They have to understand the provisions of the income tax act. If you are not able to educate those guys, then file a return in form ITR-7 and provide a copy of the form to those blockheads and then revise your return to form ITR-5.

Under ITR-5, your trust income and expenditure should be shown as income from other sources.