Reg: Branch accounting

Dear sir,
I have three schools..
A, B, C
for A.Y 2019-20
i have shown A & B branch in one PAN IT return.
C in another separate PAN IT return..

Now..
I want to show for A.Y 2020-21 B branch as separate PAN IT return..
and I want to consolidate A&C branch show under one PAN IT return..

can I file IT return A&C by way of above prescribed manner????


If I do that iam getting differences..

please help me in this regard...