ITR is not mandatory under General Category (though its a part of General Checklist). ITR is used to evaluate financial status. If the Candidate is using certified bank loan (upto 80 percent of whole expenses of 1 year) thn I do not think if its important to show ITR.
No need of ITR's in spp as u can add itrs in ur general category
just check the checklist its written there if extra documents were added un ur app ur file will not be given priority under spp.