WHICH STATUS IS APPLICABLE FOR PAN APPLING & RETURN FORM

This query is : Resolved

rajesh (Querist)
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04 August 2009 DEAR SIR/MADAM

AN ORGANIZATION REGISTERED U/S 25 OF COMPANIES ACT 1913 THIS ORGANIZATION APPLIED ITS PAN WHICH STATUS I.E. TRUST/AOP/COMPANY. PLEASE TELL
IF we are applied PAN AOP and we filed These organization Returns which FOrm i.e. ITR-5 OR ITR-6. AND IF DURING THE YEAR ORGANIZATION IS COVERED UNDER LOSS ALSO COMPULSORY FILE THROUGH E-FILING OR MANUAL FILING. ITS VERY URGENT SIR. PLEASE TELL

THANKS IN ADVANCE

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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04 August 2009 ITR-5 for AOP's.

ITR-6 is for companies ie for those who took PAN in the status of companies.

rajesh

rajesh (Querist)
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04 August 2009 Warrier Sir as per INCOME TAX ACT REGISTERED U/S 25 OF COMPANIES ACT 1913 ORGANIZATION PAN APPLIED UNDER WHICH STATUS AS PER ITACT PLASE TELL

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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03 August 2025 For an organization registered under Section 25 of the Companies Act, 1913 (now Section 8 under the Companies Act, 2013), here’s the clarity you need:

PAN Application Status:
Such an organization is a Company under Income Tax law.

Therefore, the correct status for PAN application is "Company" (NOT AOP or Trust).

Income Tax Return Filing:
If PAN was applied under AOP, that is incorrect for a Section 25 company.

For return filing:

Use ITR-6, which is meant for companies other than those claiming exemption under Section 11.

If the organization claims exemption under Section 11 (like charitable activities), ITR-7 is applicable.

ITR-5 is for AOPs, Partnership firms, LLPs etc., NOT for companies.

Filing Mode:
For companies, filing e-filing is mandatory, irrespective of whether the company has profit, loss, or nil income.

Manual filing is generally not allowed for companies.

Summary:
Aspect Correct Option
PAN Application Company
Income Tax Return ITR-6 (or ITR-7 if claiming exemption u/s 11)
Filing Mode Compulsory E-filing

If PAN is wrongly applied under AOP, you should correct the PAN details to show status as Company for proper compliance.

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