we filed return of income for FY 2018-19 in ITR-7 for educational institution having gross receipts more than 1 crore. We didnot have 10(23C)(vi) registration and not eligible for 10(23c)(iiiad) as receipts are above 1 crore. we paid respectives taxes and return filed in ITR-7. we reecived 139(9) notice stating "Assesse filed return in ITR-7 but not clamed any deduction/ exemption under clauses of sec 10 in part statement of income of the return - the return should be filed in prescribed form i.e ITR 1 to 6 as applicable.
If we file ITR other than ITR-7 for FY 2018-19 can we change ITR i.e ITR-7 for fy 2019-20 if receipts are below 1 crore