Default in filling return by trust

There are various reason for default such as- - Fail to furnish income before end of relevant assessment year as required under section 139(1) of income tax, - concealment of particulars of income for better understanding follow the below link i hope u can take more conceptual judgement. https://wirc-icai.org/wirc_referencer/income%20tax%20&%20wealth%20tax/Penalties.htm

https://wirc-icai.org/wirc_referencer/income%20tax%20&%20wealth%20tax/Penalties.htm