Income tax return filling for Gratuity Trust

[Ganga Ram]

Our government company has created a Group gratuity trust with LIC which has also been approved by CIT under rule 4 of part C of Income tax Act. We are in facing an issue regarding filling of Income tax return of the trust that in which section we can file the return and which ITR form will be use. If we file ITR 7, then no section 10 (25) is reflecting in the return.

Please help regarding following:-

1. Which ITR form will be filed for trust

2. Under which section we can file the return

3. Required documents for uploading the return

Thanks in advance

CA Ganga Ram

Mob 9717644081

[DR.MARIAPPAN GOVINDARAJAN]

Your version is correct. In ITR - 7Section 10(25) is not found. Only Sections 10(23)(iiiab), 10(23)(iiiac), 10 (23) (iiiad) and 10(23) (iiiae) are found. I will pursue this matter. If any resolution is found please inform in this forum.

AI Summary

Income tax return for gratuity trust: ITR 7 lacks the expected gratuity exemption entry, requiring alternative exemption selection. A government company's LIC-administered group gratuity trust approved by the tax commissioner seeks guidance on filing its income-tax return. The operative issue is that ITR 7 does not include the expected gratuity-specific exemption entry; it instead lists other subclauses of the section 10 exemption family. The respondent advised identifying the closest available exemption head in ITR 7, retaining the trust approval documentation, and awaiting further clarification or form revision.