Charitable trust

Dear Sir/Mam

A Charitable trust is formed  under a registered deed in nov 2019. Client has closed books of account on 31st March 2020. They have only voluntary contributions and it is not registered with income tax act under 12AA or 12AB(new section) so far. Please explain whether the audit report for the period 2019-2020 is required to be made in  Form 10b and suggest the ITR form to be filed for the above year.