audit of school registered as AOP

CA PARUL KHATANA (Self practice at KHATANA & ASSOCIATES)   (118 Points)

23 July 2018  
A school registered as AOP in last f/y but got approval in current f/y. this is the first year of return filing. such school is having preliminary exp. which should be written off as per section. 35D.
Sec 35D requires audit with form 3AE in case exp. are written off.
My question is whether such applicability is there on school?