Income tax related query

Sir , income of organisation whose income is exempt under section 10(26b) whether return of them has to be filed please answer as soo as posible

Non compliance of income tax provisions by the board and later the board can entirely changed if any liabilty would arise in the future then who is liable for the act of non-compliance in this regard????? whether old board or the changed one???

Non compliance of income tax provisions by the board and later the board can entirely changed if any liabilty would arise in the future then who is liable for the act of non-compliance in this regard????? whether old board or the changed one???