<s>[INST] Who cannot use ITR – 5? [/INST] ​​​​​​​​​Form ITR – 5 cannot be used by, a person who is required to file the return of income under section 139(4A) or 139(4B) or 139(4C) or​139(​4D) (i.e., trusts, political party, institutions, colleges). </s>