ITR-7 Filling
ITR-7 is filed when persons including companies are required to file their returns as per these section:

section 139(4A): Income of Charitable and Religious Trusts

section 139 (4B): Political Parties

section 139 (4C): Scientific research institutions

section 139 4(D): University, college or other institution

Who is eligible to file the ITR-7 Form?

Return under section 139(4A) is required to be filed by every person in receipt of income derived from property held under trust or other legal obligation wholly for charitable or religious purposes or in part only for such purposes.
Return under section 139(4B) is required to be filed by a political party if the total income without giving effect to the provisions of section 139A exceeds the maximum amount which is not chargeable to income-tax.
Return under section 139(4C) is required to be filed by every
scientific research association ;
news agency ;
association or institution referred to in section 10(23A);
Institution referred to in section 10(23B);
Fund or institution or university or other educational institution or any hospital or other medical institution.
Return under section 139(4D) is required to be filed by every university, college or other institution, which is not required to furnish return of income or loss under any other provision of this section.
Return under section 139(4E) must be filed by every business trust which is not required to furnish return of income or loss under any other provisions of this section.
Return under section 139(4F) must be filed by any investment fund referred to in section 115UB. It is not required to furnish return of income or loss under any other provisions of this section.