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?
CAclubindia Online Learning offers a wide variety of online classes and video lectures for various professional courses such as CA, CS, CMA, CISA as well as various certification courses on GST, Transfer Pricing, International Taxation, Excel, Tally, FM, Ind AS and more. know more
DINU SUKUMAR (Audit Manager) 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).